Pengaruh E-Commerce, Literasi Keuangan, dan Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa

Abstract

This study aims to analyze the influence of e-commerce, financial literacy, and entrepreneurial knowledge on the entrepreneurial intention of accounting students. A quantitative approach with a causal-comparative method was employed. The research population comprised students of the Accounting Study Program at Universitas Borneo Tarakan who had completed entrepreneurship courses, with the sample determined using proportionate stratified random sampling and the Slovin formula. Data were collected through a five-point Likert scale questionnaire adapted from previous validated studies and analyzed using multiple linear regression. The results reveal that e-commerce, financial literacy, and entrepreneurial knowledge simultaneously have a significant effect on entrepreneurial intention, with a coefficient of determination (R²) of 0.536. Partially, entrepreneurial knowledge exerts a significant and dominant influence on entrepreneurial intention (B = 0.635; Sig. = 0.000), whereas e-commerce and financial literacy show no significant effects. These findings suggest that mastering entrepreneurial knowledge as a form of specific human capital plays a crucial role in fostering entrepreneurial intention among students in the digital era.