Ismail Marzuki, Supardi Supardi



This study aims to analyze the influence of locus of control, financial knowledge, income and accounting information system on the financial management behavior of middle class UKM in Yogyakarta. The subjects of this study were all middle class UKM owners, especially those listed on the Jogjakota UMKM website, which were as many as 23 middle class UKM.
The collected data was analyzed using validity test, reliability test. To analyze the data used likert scale analysis and multiple linear regression test. The hypothesis test uses the T count test, F count and coefficient of determination (R2).
The results of the study resulted in income variables and accounting information system partially having a significant effect on the financial management behavior, while partial locus of control and financial knowledge did not significantly influence the financial management behavior. Whereas together (simultaneous) locus of control, financial knowledge, income and accounting information systems influence the financial management behavior.

Keywords : locus of control, financial knowledge, income, accounting information system, financial management behaviour.

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