Analisis Peran Growth Mindset Sebagai Variabel Intervening pada Hubungan Antara Accounting Mental dan Business Performance

Authors

  • Ika Suhartanti Darmo Universitas Bina Nusantara
  • Ana Fitriyatul Bilgies Universitas Islam Darul Ulum Lamongan
  • Anggara Setya Saputra Universitas Wijayakusuma
  • Rasmawati A. R. STIE Ganesha
  • Muhammad Hidayat STIE Persada Bunda

DOI:

https://doi.org/10.31316/jk.v6i4.4430

Abstract

Abstrak

Penelitian ini dilakukan untuk menguji pengaruh mental accounting terhadap micro business performance dengan growth mindset sebagai variabel intervening. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada pemilik usaha mikro, kecil, dan menengah di wilayah DKI Jakarta. Pengambilan sampel sebanyak 252 responden dilakukan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan metode analisis data yaitu Partial Least Square (PLS)-SEM dengan menggunakan alat analisis data yaitu SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa mental accounting belum dapat mempengaruhi micro business performance secara signifikan. Mental accounting berpengaruh secara signifikan terhadap growth mindset. Growth mindset berpengaruh secara signifikan terhadap micro business performance. Dan mental accounting dapat berpengaruh secara tidak langsung terhadap micro business performance dengan growth mindset sebagai variabel intervening.

Kata Kunci: Mental Accounting, Growth Mindset, Micro Business Performance, MSMEs (Mikro, Small, Medium Enterprises), UMKM

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Published

2022-12-30

Issue

Vol. 6 No. 4 (2022): Desember 2022

Section

Articles

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