Pengaruh Financial Literacy, Mental Accounting, Dan Compulsive Buying Terhadap Propensity To Indebtedness Dengan Financial Inclusion Sebagai Variabel Moderasi: Studi Kasus Pada Pengguna Layanan Buy Now Pay Later (BNPL)

Lianasari, Vivi Anggraini (2026) Pengaruh Financial Literacy, Mental Accounting, Dan Compulsive Buying Terhadap Propensity To Indebtedness Dengan Financial Inclusion Sebagai Variabel Moderasi: Studi Kasus Pada Pengguna Layanan Buy Now Pay Later (BNPL). Jurnal thesis, STIE YKPN YOGYAKARTA.

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Abstract

This study aims to examine the influence of financial literacy, mental accounting, and compulsive buying on propensity to indebtedness with financial inclusion as a moderating variable among Buy Now Pay Later (BNPL) service users. This study employed a quantitative approach using primary data collected through questionnaires distributed to 218 BNPL users selected through a purposive sampling technique. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results indicate that financial literacy, mental accounting, and compulsive buying have a positive and significant effect on propensity to indebtedness. In addition, financial inclusion was found to moderate the effects of financial literacy, mental accounting, and compulsive buying on propensity to indebtedness. The findings of this study are expected to serve as a reference for the public in using BNPL services more wisely and to provide insights for relevant stakeholders in promoting financial literacy and financial inclusion.

Item Type: Thesis (Jurnal)
Additional Information: Tugas Akhir ini bisa dilihat di perpustakaan dengan Call Number LIA P 770/2026
Uncontrolled Keywords: Financial Literacy, Mental Accounting, Compulsive Buying, Financial Inclusion, Propensity to Indebtedness
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 30 Sep 2026 02:57
Last Modified: 30 Sep 2026 02:57
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/3696

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