Peran Manajemen Keuangan Pribadi Sebagai Variabel Intervening dalam Pengaruh Pengetahuan Keuangan dan Sikap Keuangan Terhadap Kemampuan Menabung (Studi Kasus pada Mahasiswa Akuntansi di Surabaya)

This study aims to analyze the role of personal financial management as an intervening variable in the influence of financial knowledge and financial attitudes on saving ability, for Accounting Study Program students in Surabaya. Using quantitative methods with a survey approach, data were collected through questionnaires distributed to 100 respondents. Data analysis was done by regression and path analysis. The results showed that Financial Knowledge did not have a significant effect on Personal Financial Management, while Financial Attitudes had a positive and significant effect. Financial Knowledge also has no significant effect on Saving Ability, while Financial Attitude has a positive and significant effect. Personal Financial Management has a positive effect on Saving Ability and acts as an intervening variable that strengthens the relationship between Financial Attitude and Saving Ability. This study concludes that Financial Attitude is more influential than Financial Knowledge on Saving Ability. The findings provide insights for educational institutions to focus on developing positive Financial Attitudes and suggest the integration of practical financial education in the curriculum.