Pengaruh Literasi Akuntansi terhadap Intensi Berwirausaha Mahasiswa Peserta Mata Kuliah Kewirausahaan

Abstract

This study examines the effect of accounting literacy on entrepreneurial intention among students enrolled in an entrepreneurship course. Prior research reports inconsistent findings regarding the role of financial literacy in shaping entrepreneurial intention, and this study proposes construct misalignment as an explanation worth testing. A quantitative approach was employed using a cross-sectional survey with a census of all 40 students enrolled in the Entrepreneurship course, yielding a 100 percent response rate. The instrument comprised 16 accounting literacy items and 6 entrepreneurial intention items measured on a five-point Likert scale, analysed using simple linear regression. All 22 items were valid and reliable, with Cronbach's alpha of 0.940 for accounting literacy and 0.884 for entrepreneurial intention, and all classical assumptions were satisfied. The regression results indicate that accounting literacy does not significantly affect entrepreneurial intention at the 5 percent level, with a t value of 1.997 below the critical value of 2.024, a significance of 0.053, and a coefficient of determination of 9.50 percent. Nevertheless, the direction and magnitude of the effect are consistent with the hypothesis and the significance value lies very close to the conventional threshold. Dimension-level analysis reveals that transaction recording and financial performance analysis correlate significantly with entrepreneurial intention. This study concludes that accounting literacy as a composite construct is not yet established as a determinant of entrepreneurial intention, although its applied components show promising associations warranting further investigation.