Does Financial Behavior Mediate The Relationship Between Financial Literacy and Financial Experience Towards Financial Performance of Small Businesses?

DOI

10.2991/aebmr.k.211225.033How to use a DOI?

Keywords

financial literacy; financial experience; financial behavior; financial performance

Abstract

This study examines the effect of financial literacy and financial experience on financial performance using financial behavior as a mediator. One novelty of this research is to test the role of financial behavior as a mediating variable. The sample of this study was 91 SMEs located in Purwokerto, Indonesia. This study provides evidence of the positive effect of financial literacy on SMEs’ financial behavior and financial performance. This study has not provided evidence of the mediating role of financial behavior on the relationship between financial literacy and financial experience on SME financial performance.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Wida Purwidianti
AU  - Naelati Tubastuvi
AU  - Akhmad Darmawan
AU  - Ika Yustina Rahmawati
PY  - 2022
DA  - 2022/01/13
TI  - Does Financial Behavior Mediate The Relationship Between Financial Literacy and Financial Experience Towards Financial Performance of Small Businesses?
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 235
EP  - 241
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.033
DO  - 10.2991/aebmr.k.211225.033
ID  - Purwidianti2022
ER  -