Valentine Clara Valerie, Melinda Dwi Harwanto

THE EFFECT OF FINANCIAL SELF-EFFICACY AND LEARNING INTEREST ON STUDENTS' FINANCIAL STATEMENT ANALYSIS ABILITY

Introduction

The effect of financial self-efficacy and learning interest on students' financial statement analysis ability. Discover how financial self-efficacy & learning interest influence students' financial statement analysis ability. This quantitative study finds both positively impact this skill, self-efficacy dominant.

Abstract

This study aims to analyze the factors that influence the ability to analyze student financial statements seen from financial self-efficacy and student interest in learning. Research methods use a quantitative approach. The population chosen for this study is the students of Accounting, Faculty of Economics and Business, State University of Surabaya in the year 2023 amounted to 450 students and sampling of 116 students, with simple random sampling method. The research was conducted by distributing questionnaires and the data analysis technique used was multiple linear regression analysis. The results showed that financial self-efficacy and interest in learning had a positive and significant effect on the ability to analyze student financial statements, with the influence of financial self-efficacy being more dominant than interest in learning. The higher the financial self-efficacy and interest in learning, the higher the level of ability to analyze financial statements.

Review

This study addresses a pertinent question concerning the determinants of students' financial statement analysis ability, focusing on financial self-efficacy and learning interest. The objective to analyze these factors is clearly articulated and highly relevant to accounting education and the development of professional competencies. The chosen quantitative methodology, employing a structured approach with a well-defined population of accounting students from a specific university, a substantial sample size (116 out of 450) drawn via simple random sampling, and data collection through questionnaires, appears sound for investigating the stated hypotheses. The use of multiple linear regression as the primary analytical tool is appropriate for examining the relationships between the independent and dependent variables. The findings presented in the abstract are compelling and offer valuable insights. The study successfully demonstrates that both financial self-efficacy and learning interest positively and significantly influence students' ability to analyze financial statements. A particularly noteworthy finding is the greater dominance of financial self-efficacy over learning interest in this regard. This suggests that students' belief in their capacity to succeed in financial tasks is a more potent predictor of their analytical skills than their general interest in learning, although both are significant. The conclusion that higher levels of these two factors lead to improved analytical ability is a clear and actionable insight for educators and curriculum developers. While the abstract provides a strong summary of the study's design and key results, it would benefit from further discussion on the practical implications, especially regarding the observed dominance of financial self-efficacy. Future research could delve deeper into the mechanisms through which self-efficacy exerts its stronger influence, perhaps through qualitative methods or experimental designs. Additionally, exploring the generalizability of these findings across different educational institutions or cultural contexts would enhance the study's broader impact. Nevertheless, this research contributes meaningfully to the understanding of psychological and motivational factors in accounting education, offering valuable guidance for fostering more capable financial analysts.

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