This paper aims to analyse the effect of financial learning quality (FLQ) and parental socioeconomic status (SES) on the financial self-efficacy (FSE) of undergraduate Accounting students in Bali with students’ financial literacy (FL) serving a mediator.,This research used a quantitative design with ex post facto approach and path analysis technique. Research data were collected by administering a financial literacy test on, and questionnaires distributed to, the sample selected using a purposive random sampling technique. The research sample consisted of undergraduate Accounting students in Bali who were in their fourth or sixth semesters, numbering 518.,The research results show that financial learning quality and parental socioeconomic status directly influenced financial literacy. Financial learning quality and socioeconomic status did not have any direct influence on financial self-efficacy, but financial literacy directly affected financial self-efficacy. Additionally, the results also show that financial literacy was able to mediate learning quality’s and socioeconomic status’ relationships with financial self-efficacy.,The research results indicate that financial learning quality had a significant effect on financial literacy but lacked any direct influence on financial self-efficacy. This suggests that it is important to improve financial learning quality in not only cognitive aspect (knowledge) but also practical aspect, which will contribute to the improvement in students’ financial self-efficacy. In the future, research can be continued by finding other variables that are more dominant in influencing financial self efficacy. In addition, research and development approach can be done to find a learning model that can improve financial self-efficacy among accounting students.,Previous studies predominantly investigated the factors that affect financial literacy in students. There has been a small body of research that addresses financial self-efficacy, especially in Accounting students. Therefore, this research makes a contribution to the knowledge on factors that influence, either directly or indirectly, FSE in students with financial literacy serving as a mediator.

中文翻译：

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影响巴厘岛会计专业学生财务自我效能的因素

本文旨在分析金融学习质量（FLQ）和父母的社会经济地位（SES）对巴厘岛本科会计专业学生财务自我效能（FSE）的影响，其中学生的金融素养（FL）是中介者。研究使用了事后方法和路径分析技术的定量设计。通过使用有目的随机抽样技术对选择的样本进行金融知识测验并向其分发问卷，收集了研究数据。研究样本包括巴厘岛的会计专业本科生，他们在第四或第六学期就读，共518人。研究结果表明，理财学习质量和父母的社会经济地位直接影响着金融素养。理财学习质量和社会经济地位对理财自我效能没有直接影响，但理财知识直接影响理财自我效能。此外，研究结果还表明，金融素养能够调解学习质量和社会经济地位与金融自我效能感之间的关系。研究结果表明，金融学习质量对金融素养有显着影响，但对金融自我没有任何直接影响-功效。这表明，不仅在认知方面（知识）而且在实践方面提高金融学习质量也很重要，这将有助于提高学生的金融自我效能。将来，可以通过发现在影响财务自我效能方面更占主导地位的其他变量来继续进行研究。此外，可以通过研究和开发方法找到一种学习模型，以提高会计专业学生的财务自我效能。以往的研究主要研究影响学生财务素养的因素。很少有研究针对财务自我效能，特别是在会计系学生中。因此，这项研究为直接或间接影响金融素养的学生担任FSE的FSE的因素的知识做出了贡献。以前的研究主要调查影响学生财务素养的因素。很少有研究针对财务自我效能，特别是在会计系学生中。因此，这项研究为直接或间接影响金融素养的学生担任FSE的FSE的因素的知识做出了贡献。以前的研究主要调查影响学生财务素养的因素。很少有研究针对财务自我效能，特别是在会计系学生中。因此，这项研究为直接或间接影响金融素养的学生担任FSE的FSE的因素的知识做出了贡献。