Institutional Repository | Satya Wacana Christian University: Faktor Demografis dan Mental Accounting : Penggunaan Kartu Kredit pada Karyawan Bank Bumi Arta Tbk. Cabang Surakarta
“FAKTOR DEMOGRAFIS DAN MENTAL ACCOUNTING :
PENGGUNAAN KARTU KREDIT PADA KARYAWAN BANK
BUMI ARTA Tbk. CABANG SURAKARTA”
Oleh:
KATARINA KUMALASARI WIHARJO
NIM 212008004
KERTAS KERJA
Diajukan kepada Fakultas Ekonomika dan Bisnis
Guna memenuhi Sebagian dari
Persyaratan –persyaratan untuk Mencapai
Gelar Sarjana Ekonomi
FAKULTAS
: EKONOMIKA DAN BISNIS
PROGRAM STUDI : MANAJEMEN
FAKULTAS EKONOMIKA DAN BISNIS
UNIVERSITAS KRISTEN SATYA WACANA
SALATIGA
2012
i
ii
MOTTO
WHEN LIFE PUTS YOU IN THOUGH SITUATIONS,
DON’T SAY “WHY ME?” JUST SAY “TRY ME!”
(BONG CHANDRA)
iii
MOTTO
WHEN LIFE PUTS YOU IN THOUGH SITUATIONS,
DON’T SAY “WHY ME?” JUST SAY “TRY ME!”
(BONG CHANDRA)
iv
UCAPAN TERIMA KASIH
Penulis juga menyadari bahwa tanpa bantuan, bimbingan dan kerja sama yang baik
dari berbagai pihak tidak aka bisa menyelesaikan skripsi ini. Maka pada kesempatan ini
penulis ingin menyampaikan ucapan terima kasih kepada:
•
Terima kasih kepada Tuhan YME yang telah memberikan kekuatan dan kelancaran
bagi penulis dalam menyusun skripsi ini.
•
Bapak Hari Sunarto, SE, MBA selaku Dekan Fakultas Ekonomika dan Bisnis
Universitas Kristen Satya Wacana.
•
Ibu Linda Ariany Mahastanti, SE, Msc selaku dosen pembimbing yang telah
memberikan pengarahan bagi penulis selama proses menyelesaikan skripsi ini.
•
Bapak Prof. Supramono, SE., MBA., DBA dan Bu Rita Widayanti, SE., MM selaku
dosen wali studi yang telah membimbing penulis dalam studi di Fakultas Ekonomika
dan Bisnis, UKSW.
•
Seluruh staff pengajar yang telah mendidik, memberikan ilmu serta bimbingan,
selama penulis menjalani studi di Fakultas Ekonomi Manajemen UKSW.
•
Papa ( Wijoto Tarjowihardjo, SH ), Mama ( Kencanawati Sutejo, SPd ), dan Adik (
Bernadus Chandra Wijaya Wiharjo ) tercinta yang telah membimbing, mendorong
dan mendoakan penulis selama proses menyelesaikan skripsi. Terkhusus untuk Papa
yang selalu mendorong untuk segera menyelesaikan skripsi ini. I love you all.
•
Seluruh keluarga besar tercinta yang selama ini mendoakan, memberikan semangat,
kasih sayang kepada penulis.
•
Sadrakh Purnama Graha, yang setiap hari menemani, medukung dan memberi
semangat dalam kuliah dan dalam proses menyelesaikan skripsi ini. Thanks for your
love and pray. I love you so much.
v
•
Buat semua kerabat dan sahabat: Sherlly Darmawan, teman-teman Kelompok Studi
Manajemen ( Teddy, Jeremi, Lina, Ndok, Dian, Hendy, Rio, Andree, Edy, Sanny,
Eva, Maya, Ayu, Ediman, Jaya ), teman-teman Monkeys ( Fifi, Koh Apenk, Koh Z,
Koh Iwan, Koh Roy, Mekel, Rendy, Koh Ren, Cik Jun, Koh Teddy, Cik Chika, Ceri,
Rani, Devinta ) dan masih banyak lainnya yang tidak dapat penulis sebutkan satu
persatu yang sudah membantu penulis dalam penulisan skripsi ini dan menjadi teman
baik selama penulis menempuh kuliah di FEB-UKSW, dan selamanya.
•
Untuk semua pihak yang telah membantu penulis dalam penyususan skripsi yang
tidak dapat disebutkan semuanya dan semua teman-teman angkatan 2008.
Mudah-mudahan skripsi ini bermanfaat bagi pembaca dan pihak-pihak lain yang
berkepentingan.
vi
DAFTAR ISI
Halaman Judul ...........................................................................................................
i
Surat Pernyataan Keaslian Kertas Kerja ...................................................................
ii
Halaman Persetujuan ................................................................................................
iii
Motto ..... ....................................................................................................................
iv
Ucapan Terima Kasih ...............................................................................................
v
Daftar isi ....................................................................................................................
vii
Daftar Tabel ..............................................................................................................
ix
Daftar Gambar ..........................................................................................................
x
Daftar Lampiran ........................................................................................................
xi
Abstract .....................................................................................................................
1
Pendahuluan ..............................................................................................................
2
Teori Prospek ............................................................................................................
5
Mental Accounting .....................................................................................................
7
Behavioral Life-Cycle Theory ....................................................................................
8
Penggunaan Kartu Kredit ...........................................................................................
8
Faktor Demografis ....................................................................................................
9
Rumusan Hipotesis ....................................................................................................
10
Model Hipotesis .........................................................................................................
13
Metode Penelitian ......................................................................................................
13
Karakteristik Responden Berdasarkan Jenis Kelamin ...............................................
15
Karakteristik Responden Berdasarkan Usia...............................................................
17
Karakteristik Responden Berdasarkan Pendapatan ...................................................
18
Hasil Penelitian .... .....................................................................................................
19
Pembahasan ...............................................................................................................
21
Kesimpulan ................................................................................................................
22
Keterbatasan Penelitian .............................................................................................
22
vii
Saran
.....................................................................................................................
22
Daftar Pustaka ...........................................................................................................
23
Lampiran .... ...............................................................................................................
25
Curriculum Vitae ......................................................................................................
29
viii
DAFTAR TABEL
Tabel 3.1 Pengukuran Variabel..................................................................................
14
Tabel 4.1 Karakteristik Responden Berdasarkan Jenis Kelamin ...............................
15
Tabel 4.2 Karakteristik Responden Berdasarkan Usia ..............................................
17
Tabel 4.3 Karakteristik Responden Berdasarkan Pendapatan .......................... …….
18
Tabel 4.4 Omnibus Tests of Model Coefficients .......................................................
19
Tabel 4.5 Model Summary ........................................................................................
19
Tabel 4.6 Classification Table a .................................................................................
20
Tabel 4.7 Variables in the Equation ...........................................................................
20
ix
DAFTAR GAMBAR
Gambar 2.1 Teori Prospek .......................................................................................................... 6
Gambar 3.1 Model Hipotesis ................................................................................................... 13
Gambar 4.1 Karakteristik Responden Berdasarkan Jenis Kelamin ......................................... 16
Gambar 4.2 Karakteristik Responden Berdasarkan Usia ......................................................... 17
Gambar 4.3 Karakteristik Responden Berdasarkan Pendapatan.............................................. 18
x
DAFTAR LAMPIRAN
Lampiran 1 Kuisioner Penelitian…………………………………………........................ 25
xi
FAKTOR DEMOGRAFIS DAN MENTAL ACCOUNTING :
PENGGUNAAN KARTU KREDIT PADA KARYAWAN
BANK BUMI ARTA Tbk. CABANG SURAKARTA
Katarina Kumalasari Wiharjo ( 212008004 )
ABSTRACT
Making a decision in personal financial is affected by factors which are not recognized
by company financial models; there are psychology and social factors, one of which is
called mental accounting aspect. Mental accounting is a cognitive operational pattern
which is use by individual and family in coding, making category, and evaluating their
financial actions. One of the examples of mental accounting is the use of credits. Using
credits, someone does not need to use their cash or saving in order to fulfill their needs
easily and quickly. However, they do not aware that credit is not different from debt,
which the incapability of refund because of the high interest is the risk. Another factor
that influences someone using credits is demographic factor involving sex, age, and
income. Demographic factors usually influence someone’s behavior, including financial
behavior.
The aim of this research is to analysis the influences of demographic factor towards
mental accounting in the employees’s credit use in Bumi Arta bank, Tbk. Surakarta
branch. Demographic factors which use in this research is sex, age, and income.
Researcher takes the sample from the employees of Bumi Arta bank, Tbk. Surakarta
branch which have and use credit card. To obtain the primary data, the writer use
logistic regression analysis tool.
The result of this research shows that sex, gender, and income do not have any
influences on mental accounting in employees’s using credit.
Keywords : Demographic factors, mental accounting, credit
1
PENGGUNAAN KARTU KREDIT PADA KARYAWAN BANK
BUMI ARTA Tbk. CABANG SURAKARTA”
Oleh:
KATARINA KUMALASARI WIHARJO
NIM 212008004
KERTAS KERJA
Diajukan kepada Fakultas Ekonomika dan Bisnis
Guna memenuhi Sebagian dari
Persyaratan –persyaratan untuk Mencapai
Gelar Sarjana Ekonomi
FAKULTAS
: EKONOMIKA DAN BISNIS
PROGRAM STUDI : MANAJEMEN
FAKULTAS EKONOMIKA DAN BISNIS
UNIVERSITAS KRISTEN SATYA WACANA
SALATIGA
2012
i
ii
MOTTO
WHEN LIFE PUTS YOU IN THOUGH SITUATIONS,
DON’T SAY “WHY ME?” JUST SAY “TRY ME!”
(BONG CHANDRA)
iii
MOTTO
WHEN LIFE PUTS YOU IN THOUGH SITUATIONS,
DON’T SAY “WHY ME?” JUST SAY “TRY ME!”
(BONG CHANDRA)
iv
UCAPAN TERIMA KASIH
Penulis juga menyadari bahwa tanpa bantuan, bimbingan dan kerja sama yang baik
dari berbagai pihak tidak aka bisa menyelesaikan skripsi ini. Maka pada kesempatan ini
penulis ingin menyampaikan ucapan terima kasih kepada:
•
Terima kasih kepada Tuhan YME yang telah memberikan kekuatan dan kelancaran
bagi penulis dalam menyusun skripsi ini.
•
Bapak Hari Sunarto, SE, MBA selaku Dekan Fakultas Ekonomika dan Bisnis
Universitas Kristen Satya Wacana.
•
Ibu Linda Ariany Mahastanti, SE, Msc selaku dosen pembimbing yang telah
memberikan pengarahan bagi penulis selama proses menyelesaikan skripsi ini.
•
Bapak Prof. Supramono, SE., MBA., DBA dan Bu Rita Widayanti, SE., MM selaku
dosen wali studi yang telah membimbing penulis dalam studi di Fakultas Ekonomika
dan Bisnis, UKSW.
•
Seluruh staff pengajar yang telah mendidik, memberikan ilmu serta bimbingan,
selama penulis menjalani studi di Fakultas Ekonomi Manajemen UKSW.
•
Papa ( Wijoto Tarjowihardjo, SH ), Mama ( Kencanawati Sutejo, SPd ), dan Adik (
Bernadus Chandra Wijaya Wiharjo ) tercinta yang telah membimbing, mendorong
dan mendoakan penulis selama proses menyelesaikan skripsi. Terkhusus untuk Papa
yang selalu mendorong untuk segera menyelesaikan skripsi ini. I love you all.
•
Seluruh keluarga besar tercinta yang selama ini mendoakan, memberikan semangat,
kasih sayang kepada penulis.
•
Sadrakh Purnama Graha, yang setiap hari menemani, medukung dan memberi
semangat dalam kuliah dan dalam proses menyelesaikan skripsi ini. Thanks for your
love and pray. I love you so much.
v
•
Buat semua kerabat dan sahabat: Sherlly Darmawan, teman-teman Kelompok Studi
Manajemen ( Teddy, Jeremi, Lina, Ndok, Dian, Hendy, Rio, Andree, Edy, Sanny,
Eva, Maya, Ayu, Ediman, Jaya ), teman-teman Monkeys ( Fifi, Koh Apenk, Koh Z,
Koh Iwan, Koh Roy, Mekel, Rendy, Koh Ren, Cik Jun, Koh Teddy, Cik Chika, Ceri,
Rani, Devinta ) dan masih banyak lainnya yang tidak dapat penulis sebutkan satu
persatu yang sudah membantu penulis dalam penulisan skripsi ini dan menjadi teman
baik selama penulis menempuh kuliah di FEB-UKSW, dan selamanya.
•
Untuk semua pihak yang telah membantu penulis dalam penyususan skripsi yang
tidak dapat disebutkan semuanya dan semua teman-teman angkatan 2008.
Mudah-mudahan skripsi ini bermanfaat bagi pembaca dan pihak-pihak lain yang
berkepentingan.
vi
DAFTAR ISI
Halaman Judul ...........................................................................................................
i
Surat Pernyataan Keaslian Kertas Kerja ...................................................................
ii
Halaman Persetujuan ................................................................................................
iii
Motto ..... ....................................................................................................................
iv
Ucapan Terima Kasih ...............................................................................................
v
Daftar isi ....................................................................................................................
vii
Daftar Tabel ..............................................................................................................
ix
Daftar Gambar ..........................................................................................................
x
Daftar Lampiran ........................................................................................................
xi
Abstract .....................................................................................................................
1
Pendahuluan ..............................................................................................................
2
Teori Prospek ............................................................................................................
5
Mental Accounting .....................................................................................................
7
Behavioral Life-Cycle Theory ....................................................................................
8
Penggunaan Kartu Kredit ...........................................................................................
8
Faktor Demografis ....................................................................................................
9
Rumusan Hipotesis ....................................................................................................
10
Model Hipotesis .........................................................................................................
13
Metode Penelitian ......................................................................................................
13
Karakteristik Responden Berdasarkan Jenis Kelamin ...............................................
15
Karakteristik Responden Berdasarkan Usia...............................................................
17
Karakteristik Responden Berdasarkan Pendapatan ...................................................
18
Hasil Penelitian .... .....................................................................................................
19
Pembahasan ...............................................................................................................
21
Kesimpulan ................................................................................................................
22
Keterbatasan Penelitian .............................................................................................
22
vii
Saran
.....................................................................................................................
22
Daftar Pustaka ...........................................................................................................
23
Lampiran .... ...............................................................................................................
25
Curriculum Vitae ......................................................................................................
29
viii
DAFTAR TABEL
Tabel 3.1 Pengukuran Variabel..................................................................................
14
Tabel 4.1 Karakteristik Responden Berdasarkan Jenis Kelamin ...............................
15
Tabel 4.2 Karakteristik Responden Berdasarkan Usia ..............................................
17
Tabel 4.3 Karakteristik Responden Berdasarkan Pendapatan .......................... …….
18
Tabel 4.4 Omnibus Tests of Model Coefficients .......................................................
19
Tabel 4.5 Model Summary ........................................................................................
19
Tabel 4.6 Classification Table a .................................................................................
20
Tabel 4.7 Variables in the Equation ...........................................................................
20
ix
DAFTAR GAMBAR
Gambar 2.1 Teori Prospek .......................................................................................................... 6
Gambar 3.1 Model Hipotesis ................................................................................................... 13
Gambar 4.1 Karakteristik Responden Berdasarkan Jenis Kelamin ......................................... 16
Gambar 4.2 Karakteristik Responden Berdasarkan Usia ......................................................... 17
Gambar 4.3 Karakteristik Responden Berdasarkan Pendapatan.............................................. 18
x
DAFTAR LAMPIRAN
Lampiran 1 Kuisioner Penelitian…………………………………………........................ 25
xi
FAKTOR DEMOGRAFIS DAN MENTAL ACCOUNTING :
PENGGUNAAN KARTU KREDIT PADA KARYAWAN
BANK BUMI ARTA Tbk. CABANG SURAKARTA
Katarina Kumalasari Wiharjo ( 212008004 )
ABSTRACT
Making a decision in personal financial is affected by factors which are not recognized
by company financial models; there are psychology and social factors, one of which is
called mental accounting aspect. Mental accounting is a cognitive operational pattern
which is use by individual and family in coding, making category, and evaluating their
financial actions. One of the examples of mental accounting is the use of credits. Using
credits, someone does not need to use their cash or saving in order to fulfill their needs
easily and quickly. However, they do not aware that credit is not different from debt,
which the incapability of refund because of the high interest is the risk. Another factor
that influences someone using credits is demographic factor involving sex, age, and
income. Demographic factors usually influence someone’s behavior, including financial
behavior.
The aim of this research is to analysis the influences of demographic factor towards
mental accounting in the employees’s credit use in Bumi Arta bank, Tbk. Surakarta
branch. Demographic factors which use in this research is sex, age, and income.
Researcher takes the sample from the employees of Bumi Arta bank, Tbk. Surakarta
branch which have and use credit card. To obtain the primary data, the writer use
logistic regression analysis tool.
The result of this research shows that sex, gender, and income do not have any
influences on mental accounting in employees’s using credit.
Keywords : Demographic factors, mental accounting, credit
1