Analysis of Accounting Learning Quality and College Students' Financial Literacy

One of the ultimate goals of all university education programs is to enhance the economic and financial literacy of our citizenry. This is the strategic issues in rebalancing the economic agenda. This study aims to analyze: a) the quality of accounting learning process, students achievement and the level of financial literacy of accounting students in Universitas Negeri Padang (UNP), b) the influence of the learning quality on the students achievement in Universitas Negeri Padang, and c) the influence of the learning quality and students achievement on the financial literacy of accounting students in Universitas Negeri Padang. This study uses a quantitative research approach by using path analysis. The samples are consisting of 227 accounting students. The research results show that the quality of the learning process have positive and significant effect on student achievement. But, the quality of the learning process and students achievement do not significantly influence the financial literacy of accounting students in Universitas Negeri Padang.