Behavioral Accounting Aspects in Purchasing Decisions Gender Perspective as Implementation of SDGs No. 5

This research aims to determine the influence of mobile self-efficacy, self-esteem and spending habits on purchasing decisions moderated by gender. The sampling technique in this research was probability cluster sampling and the total subjects were 162 respondents. The data collection technique uses a questionnaire with a Likert scale which is arranged based on aspects of the indicators for each variable. The analysis technique used is multiple linear regression with moderated regression analysis. The data in this research was processed with the help of the SPSS 16 program. The research results show that mobile self-efficacy, self-esteem, and spending habits have a significant influence on purchasing decisions. Gender does not moderate the influence of mobile self-efficacy and spending habits on purchasing decisions, however, gender moderates the influence of self-esteem on purchasing decisions. This research resulted in the fulfillment of gender equality in the use of technology.