Determinasi Manajemen Laba oleh Kompetensi SDM, Literasi Digital, dan Keyakinan Finansial Pada Gen Z
Keywords:
HR Competence, Digital Literacy, Financial Self-Efficacy, Earnings Management, Generation Z
Abstract
Generation Z, as digital natives, plays a crucial role in the digital economy, not only as students and young employees but also as micro and small entrepreneurs. In this context, the issue of earnings management is no longer confined to large corporations but has become relevant at the individual and micro-business level. This study analyzes the influence of human resource (HR) competence, digital literacy, and financial self-efficacy on the tendency to engage in earnings management among Generation Z in Banyumas Regency. A quantitative explanatory method was employed using primary data collected from 120 respondents aged 18–27 years through questionnaires. Multiple linear regression analysis with SPSS revealed that HR competence, digital literacy, and financial self-efficacy significantly affect the tendency toward earnings management, both partially and simultaneously, with a coefficient of determination (R²) of 0.482. The findings highlight HR competence as the most dominant factor, while digital literacy and financial self-efficacy also contribute, albeit with smaller effects. This study concludes that earnings management among Generation Z is shaped not only by personal factors but also by external influences such as social norms, organizational culture, and regulatory oversight. The study contributes to behavioral accounting and finance literature and offers practical implications for policymakers, universities, and financial institutions to foster competence, digital literacy, and financial ethics among young generations
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Ajzen, I. (2005). Attitudes, Personality, and Behavior (2nd ed.). Open University Press.
Azizeh, N., Widyastuti, U., & Yusuf, M. (2022). DETERMINANT OF FINANCIAL MANAGEMENT BEHAVIOR AND IMPACT ON FINANCIAL SATISFACTION IN GENERATION Z. Jurnal Dinamika Manajemen Dan Bisnis, 5(2). http://journal.unj.ac.id/unj/index.php/jdmb
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Budiasni, N. W. N., & Darmayanti, K. A. (2025). Financial Literacy and Love of Money as Determinants of Gen Z Students’ Personal Financial Management: The Mediating Role of Financial Self-Efficacy. INVESY: Jurnal Inovasi Bisnis Dan Akuntansi, 6(2), 276–283. http://journal.al-matani.com/index.php/invest/index
Cindy, A., Putri Anisyah, A., Nadya, D., Amalia, I., Oktafia Devi, T., Deva Agustini, V., & Delvi, E. (2024). Development Career Generation Z In Human Resource Management Perspective In The Digital Era. International Journal of Management, Economic and Accounting, 2(2). https://doi.org/10.61306/ijmea
Denziana, A. (2015). THE INFLUENCE OF AUDIT COMMITTEE QUALITY AND INTERNAL AUDITOR OBJECTIVITY TOWARD THE PREVENTION OF FRAUDULENT FINANCIAL REPORTING (A Survey in State Owned Enterprises of Indonesia). In International Journal on Economics and Social Sciences (Vol. 1, Issue 1).
Febrian, A., & Hendrawaty, E. (2024). Pemanfaatan Literasi Digital dalam Pengelolaan Keuangan dan Pemasaran Pelaku Usaha Ibu Rumah Tangga di Lampung. Aksiologiya: Jurnal Pengabdian Kepada Masyarakat, 8(2). https://doi.org/10.30651/aks.v8i2.13268
Fishbein, M, & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research (1st ed.). MA: Addison Wesley.
Hemayanti, N., & Nurabiah, N. (2025). The Influence of Financial Literacy, Financial Technology and Fear of Missing Out on the Financial Behavior of Generation Z. East Asian Journal of Multidisciplinary Research, 4(1), 301–318. https://doi.org/10.55927/eajmr.v4i1.13276
Iqbal Raditya Maulana, Sadamsyah, & Miranda Tanjung. (2024). Determinants of Financial Management Skills Among Indonesia’s Gen Z. Daengku: Journal of Humanities and Social Sciences Innovation, 4(3), 465–477. https://doi.org/10.35877/454ri.daengku2573
Karimah, I., Nuskan Abdi, M., Mufid, M., Pekalongan, U., & Wahid, U. K. A. (2025). PERAN LITERASI DIGITAL, ADAPTABILITAS DAN SELF EFFICACY DALAM MEMENGARUHI KESIAPAN KERJA GEN Z DI ERA TRANSFORMASI TEKNOLOGI (Vol. 8, Issue 1). https://ejournal.stiedewantara.ac.id/index.php/JMD/article/view/1355
Marendra, A., & Fahrani, N. H. (2024). Pengaruh Literasi Digital dan Perencanaan Keuangan Terhadap Perilaku Manajemen Keuangan Pengguna Bank Digital Pada Generasi Z (Usia 20-27) di DKI Jakarta. Seminar Nasional Akuntansi dan Manajemen, 3(1).
Mustofa. (2025). The Influence of Education, Digital Literacy and Generation Z Performance on the Performance of Employees of the Ministry of Defence’s Defence Establishment. DIJDBM: DInasti Internatiobal Journal of Digital Business Management, 6(3), 768–786. https://doi.org/10.38035/dijdbm.v6i3
Mutia Edwy, F., Shinta Anugrahani, I., Teguh Setiaji, Y., & Faiq Pradana, A. (2022). Determinant of Financial Literacy in Generation Z. International Journal of Social Science Research and Review, 5(1), 106–114. https://doi.org/10.47814/ijssrr.v5i1.173
Octavia, L. A., & Rita, M. R. (2021). Digitalisasi UMKM, Literasi Keuangan,dan Kinerja Keuangan : Studi Pada Masa Pandemi Covid-19. Journal Business and Banking, 11(1), 73–92. https://doi.org/10.14414/jbb.v11i1.2552
Pratiwi, A., Huda, N., Muhammad Rizqi, R., & Tinggi Ilmu Ekonomi Bima, S. (2025). INFLUENCE OF FINANCIAL LITERACY, DIGITAL LITERACY, AND MENTAL ACCOUNTING TOWARDS SUSTAINABILITY OF MSMEs. Procuratio: Jurnal Ilmiah Manajemen, 13(1), 50–58. http://ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/index
Putu Diah Pradnya Paramitha Pradnya, & Gede Adi Yuniarta. (2024). Pengaruh Digitalisasi UMKM, Persepsi Atas Informasi Akuntansi, dan Prinsip Going-Concern Terhadap Efektivitas Pelaporan Keuangan UMKM sesuai SAK EMKM. Vokasi : Jurnal Riset Akuntansi, 13(1), 138–149. https://doi.org/10.23887/vjra.v13i1.61332
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Ripal Maulana, Dede Suharna, & Ahmad. (2025). Role Of Financial Attitudes In Mediating The Inclusiveness Of Financial Technology Innovation And Financial Digitalization On Generation Z Financial Literacy. Journal of Business and Management Review, 6(7), 800–816. https://doi.org/10.47153/jbmr.v6i7.1624
Safirah, Y., Muslihun, & Wijaya, P. A. (2024). Pengaruh Digitalisasi, Literasi Keuangan, dan Gaya Hidup terhadap Perilaku Menabung Generasi Z di Kota Mataram. Jurnal Hukum Ekonomi Syariah, 8(1).
Sibarani, T. N., Rumokoy, L. J., & Sumaraw, J. S. B. (2025). PENGARUH LITERASI KEUANGAN, GAYA HIDUP DAN PENGGUNAAN DIGITAL PAYMENT MENGGUNAKAN ALAT PEMBAYARAN QRIS TERHADAP PENGELOLAAN FINANSIAL GENERASI Z DI KELURAHAN BAHU. Jurnal EMBA, 13(3), 489–500.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R& D. Alfabeta.
Wiyanti, W., & Wikaningtyas, R. (2025). Pengaruh Literasi Digital Keuangan Terhadap Keputusan Generasi X dalam Menggunakan Aplikasi Perbankan. Jurnal Riset Manajemen Dan Akuntansi, 5(1), 361–377. https://doi.org/10.55606/jurima.v5i1.5607
Wulandari Hermawan, S., & Yuliarini, S. (2023). ANALISIS INTERNAL CONTROL OVER FINANSIAL REPORTING (ICOFR) PADA PENERAPAN ERP ODOO DI PT. VISINIAGA MITRA KREASINDO. LIABILITY, nn(54). https://journal.uwks.ac.id/index.php/liability
Yusup, A. K., & Hongdiyanto, C. (2023). Unlocking Financial Literacy in Generation Z: Are Sociodemographic Factors the Key? Petra International Journal of Business Studies, 6(2), 193–200. https://doi.org/10.9744/petraijbs.6.2.193-200
Zirzis, M., Tinggi, S., & Kuningan, A. I. (2024). EVOLUSI EKONOMI DI ERA DIGITAL: KONTRIBUSI GENERASI Z DALAM PEREKONOMIAN. Jurnal Literasi Indonesia(JLI), 1(2). https://jli.staiku.ac.id/index.php/st/index
Published
2025-11-26
How to Cite
Mauliddia, I., Apriliana, D., & Kristianto, G. (2025, November 26). Determinasi Manajemen Laba oleh Kompetensi SDM, Literasi Digital, dan Keyakinan Finansial Pada Gen Z. Seminar Nasional Penelitian Dan Pengabdian Kepada Masyarakat 2025, 4(1), 76-88. https://doi.org/https://doi.org/10.35960/snppkm.v4i1.1383
Section
Penelitian
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