The Influence of Mental Accounting on the Performance of Micro, Small and Medium Enterprises with Growth Mindset as an Intervening Variable

Abstract

This research was conducted to examine the influence of Accounting Mentality on MSME Performance with growth mindset as an intervening variable. This research uses primary data by distributing questionnaires to micro, small and medium business owners in the Jakarta area. Sampling of 250 respondents was carried out using the purposive sampling method. This research uses a data analysis method, namely Partial Least Square (PLS)-SEM using a data analysis tool, namely SmartPLS 3.0. Research data was analyzed with a structural equation system using SmartPLS.3.2.9 software. The results of this research are that mental accounting does not have a significant influence on micro business performance. Mental accounting has a significant influence on growth mindset. Growth mindset has a significant influence on micro business performance. Growth mindset can be an intervening variable in the relationship between mental accounting and micro business performance.