Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi

Akuntabilitas ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 1-18
Author(s):  
Sandra Aulia ◽  
F. Fitriany ◽  
Viska Anggraita ◽  
A. Arywarti
Keyword(s):  
Structural Equation Modeling ◽  
Student Perceptions ◽  
Undergraduate Students ◽  
Professional Education ◽  
Structural Equation ◽  
Total Sample ◽  
Equation Modeling ◽  
Career Motivation ◽  
Motivation Factors ◽  
Public Accountant

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant

scholarly journals Stress and Its Impact on Academic and Social Life of Undergraduate University Students in Ghana: A Structural Equation Modeling Approach

2020 ◽  
Vol 2 (1) ◽  
pp. 37-44
Author(s):  
Koawo Edjah ◽  
Francis Ankomah ◽  
Ebenezer Domey ◽  
John Ekow Laryea
Keyword(s):  
Structural Equation Modeling ◽  
Undergraduate Students ◽  
Social Life ◽  
Structural Equation ◽  
Positive Impact ◽  
Survey Design ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Satisfaction Scale ◽  
Cross Sectional

AbstractStress is concomitant with students’ life and can have a significant impact on their lives, and even how they go about their academic work. Globally, in every five visits by patients to the doctor, three are stress-related problems. This study examined stress and its impact on the academic and social life among students of a university in Ghana. The descriptive cross-sectional survey design was employed. Using the stratified and simple random (random numbers) sampling methods, 500 regular undergraduate students were engaged in the study. A questionnaire made up of Perceived Stress Scale and Students’ Life Satisfaction Scale was used to gather data for the study. Frequencies, percentages, means and standard deviation, and Structural Equation Modeling (SEM), with AMOS were used for the analyses. It was found that majority of the students were moderately stressed. Paramount among the stressors were academic stressors, followed by institutional stressors, and external stressors. Stress had a significant positive impact on the academic and social life of students. It was concluded that undergraduate students, in one way or the other, go through some kind of stress during the course of their study. It was recommended that the university, through its Students’ Affairs, and Counselling Sections, continue to empower students on how to manage and deal with stress in order to enhance their academic life.

scholarly journals Why Do College Students Cheat? A Structural Equation Modeling Validation of the Theory of Planned Behavior

2017 ◽  
Vol 10 (8) ◽  
pp. 40 ◽  
Author(s):  
Saeed Abdullah AL-Dossary
Keyword(s):  
High School ◽  
Structural Equation Modeling ◽  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Undergraduate Students ◽  
Structural Equation ◽  
Equation Modeling ◽  
Cheating Behavior ◽  
Tpb Model ◽  
Explained Variance

Cheating on tests is a serious problem in education. The purpose of this study was to test the efficacy of a modified form of the theory of planned behavior (TPB) to predict cheating behavior among a sample of Saudi university students. This study also sought to test the influence of cheating in high school on cheating in college within the framework of the TPB. Analyses were conducted on a sample of 322 undergraduate students using structural equation modeling. The results were consistent with the TPB model’s predictions. The TPB model explained a modest variance in cheating in college. When cheating in high school added to the model, the proportion of explained variance increased and cheating in high school was the best predictor of cheating in college. Although not hypothesized by the TPB, subjective norm had a direct effect on attitude.

Perception of Lean Startup and Entrepreneurial Intention

2020 ◽  
Vol 9 (4) ◽  
pp. 18-32
Author(s):  
Suwaluck Uansa-ard ◽  
Wisuwat Wannamakok
Keyword(s):  
Structural Equation Modeling ◽  
Career Choice ◽  
Undergraduate Students ◽  
Structural Equation ◽  
Positive Relationship ◽  
Entrepreneurial Intention ◽  
Equation Modeling ◽  
Mediating Effects ◽  
Perceived Desirability ◽  
Lean Startup

This study explores university students' perceptions of the lean startup to investigate their entrepreneurial intention. In this sense, perceived desirability and feasibility are included as mediators in the model. A total of 280 Thai final-year undergraduate students who had previously taken entrepreneurship courses is investigated using structural equation modeling. Results show that perceived desirability and feasibility mediate the positive relationship between the perception of the Thai final-year undergraduate students of the lean startup and their entrepreneurial intention. This study sheds light on how Thai final-year students perceive entrepreneurship as a career choice through the lens of the lean startup and its mediating effects. Conclusion, discussions, and recommendations of this research can be useful to policymakers, practitioners, and educators.

Moral Disengagement: Mediator Between Moral Perfectionism and Machiavellian Behavior Among Undergraduates?

2020 ◽  
pp. 003329412096406
Author(s):  
Abbas Abdollahi ◽  
Fatemeh Hashemi ◽  
Hamid Rezaeian Faraji ◽  
Simin Hosseinian ◽  
Kelly A. Allen
Keyword(s):  
Structural Equation Modeling ◽  
Undergraduate Students ◽  
Structural Equation ◽  
Moral Disengagement ◽  
Structural Model ◽  
Two Dimensions ◽  
Equation Modeling ◽  
Moral Standards ◽  
The Relationship ◽  
Moral Perfectionism

To better understand Machiavellian behavior among undergraduate students, the current study examines moral disengagement as a mediator in the relationship between Machiavellian behavior and two dimensions of moral perfectionism (concern over moral mistakes perfectionism and personal moral standards perfectionism). Participants were 210 undergraduate students (64% female) from three universities in Tehran, Iran, aged between 18 and 27 years old. Structural equation modeling revealed that Machiavellian behavior was negatively associated with personal moral standards perfectionism and positively associated with moral disengagement. The results of the structural model showed a non-significant relationship between concern over moral mistakes perfectionism and Machiavellian behavior. However, multi-model analysis provided evidence that moral disengagement partially mediated the relationship between personal moral standards perfectionism and Machiavellian behavior. The findings also showed that there was a relationship between concern over moral mistakes perfectionism and Machiavellian behavior through moral disengagement. The results suggest that while moral perfectionism is often accompanied with moral disengagement, Machiavellian behavior may be an explanation for individuals with these traits.

scholarly journals The Effect of Perceived Corruption on Entrepreneurial Intention: Evidence from Italy

2017 ◽  
Vol 10 (6) ◽  
pp. 75 ◽  
Author(s):  
Alessandra Allini ◽  
Luca Ferri ◽  
Marco Maffei ◽  
Annamaria Zampella
Keyword(s):  
Structural Equation Modeling ◽  
Theory Of Planned Behavior ◽  
Undergraduate Students ◽  
Questionnaire Survey ◽  
Structural Equation ◽  
Entrepreneurial Intention ◽  
Entrepreneurial Intentions ◽  
Equation Modeling ◽  
Negative Effect ◽  
Corruption Perception

This paper aims to examine the entrepreneurial intention of undergraduate students, using a modified version of Ajzen’s theory of planned behavior (TPB), considering the perception of corruption. We conducted a questionnaire survey with Italian students. There were a total of 350 student participants. In order to analyze the data collected with the questionnaire, structural equation modeling is provided. Our results indicate that the majority of students have strong entrepreneurial intention but due to the effect of corruption students are dissuaded from engaging in entrepreneurship. Corruption has a negative effect on students’ entrepreneurial behavior. This paper provides a new model that helps to understand the students’ entrepreneurial intentions considering the corruption perception.

Dispositional Optimism as a Mediator of the Effect of Rumination on Anxiety

2015 ◽  
Vol 43 (8) ◽  
pp. 1233-1242 ◽  
Author(s):  
Xiaobo Yu ◽  
Junbo Chen ◽  
Jing Liu ◽  
Xiaodong Yu ◽  
Kongqing Zhao
Keyword(s):  
Structural Equation Modeling ◽  
Undergraduate Students ◽  
Structural Equation ◽  
Dispositional Optimism ◽  
Mediating Effect ◽  
Equation Modeling ◽  
The Impact ◽  
The Relationship

Many researchers have focused on the impact of rumination and optimism on anxiety, but few have examined the trilateral relationships among these factors. In this study, we explored the mediating effect of dispositional optimism in the relationship between rumination and anxiety. Participants were 448 Chinese undergraduate students who completed a survey assessing rumination, optimism, and anxiety. The results suggested that rumination was positively correlated with anxiety and that dispositional optimism was negatively correlated with anxiety. Structural equation modeling further showed that dispositional optimism partially mediated the impact of rumination on anxiety. The bootstrapping test also revealed significant paths from rumination to anxiety through dispositional optimism. We concluded that both rumination and dispositional optimism can affect anxiety.

scholarly journals Faktor-faktor yang Mempengaruhi Financial Behavior

2021 ◽  
Vol 5 (5) ◽  
pp. 494
Author(s):  
Paula Elicia ◽  
Indra Widjaja
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Parental Influence ◽  
Total Sample ◽  
Financial Knowledge ◽  
Financial Behavior ◽  
Equation Modeling ◽  
Convenience Sampling ◽  
Processing Techniques ◽  
The Impact

There are many factors that can affect individual life sustainability, both in short term and long term. One of the factors is decision to manage finance. The ability to manage the finance is not only to get sufficient income, but also the ability to manage finances more wisely and appropriately. The purpose of this research is to analyze the impact of Parental Influence, Financial Knowledge, Financial Attitude and Income on Financial Behavior. The population of this research is the clients of Bank BCA in Jakarta; who have earned income and have graduated with at least an S1 degree. The total sample is 298 respondents, were selected using convenience sampling method and data processing techniques used are taken from Structural Equation Modeling (SEM), that is supported by SmartPLS.3.3.2 program. The result of this study reveals that Parental Influence and Income has no significance influence on Financial Behavior; while Financial Knowledge and Financial Attitude do have a significance influence on Financial Behavior. Terdapat banyak faktor yang dapat mempengaruhi kelangsungan hidup individu, baik dalam jangka pendek maupun jangka panjang. Salah satu faktor diantaranya adalah keputusan dalam mengatur keuangan. Kemampuan dalam mengatur keuangan bukan hanya pada kemampuan untuk mendapatkan pendapatan yang cukup, melainkan juga kemampuan untuk mengelola keuangan secara bijak dan tepat. Tujuan penelitian ini adalah untuk menganalisa pengaruh Parental Influence, Financial Knowledge, Financial Attitude dan Income terhadap Financial Behavior. Populasi penelitian ini adalah nasabah dari Bank BCA di Jakarta yang sudah mempunyai penghasilan dan mempunyai tingkat pendidikan minimal S1. Sampel yang mencapai jumlah total 298 responden dipilih menggunakan metode convenience sampling. Teknik pengolahan data menggunakan Structural Equation Modeling (SEM) yang didukung oleh program SmartPLS.3.3.2. Hasil penelitian ini mengungkapkan bahwa Parental Influence dan Income tidak berpengaruh terhadap Financial Behavior; sedangkan Financial Knowledge dan Financial Attitude berpengaruh terhadap Financial Behavior. 

scholarly journals FAKTOR APA YANG MEMENGARUHI KINERJA USAHA MIKRO KECIL DAN MENENGAH SELAMA COVID-19?

2021 ◽  
Vol 8 (3) ◽  
pp. 327
Author(s):  
Nur Sugiarti ◽  
R. Moh. Qudsi Fauzi
Keyword(s):  
Structural Equation Modeling ◽  
Market Orientation ◽  
Entrepreneurial Orientation ◽  
Structural Equation ◽  
Business Performance ◽  
Positive Relationship ◽  
Total Sample ◽  
Equation Modeling ◽  
Small Medium Enterprises ◽  
Medium Enterprises

ABSTRAKPenelitian ini menguji pengaruh kewirausahaan Islam, entrepreneurial orientation, dan market orientation terhadap kinerja Usaha Mikro Kecil dan Menengah (UMKM). Penelitian ini dilakukan pada UMKM yang tergabung dalam One Kecamatan One Center of Entrepreneurship Indonesia (OK Oce Indonesia). Jumlah sampel dalam penelitian ini adalah 142 responden. Penelitian ini berdasarkan pendekatan kuantitatif melalui kuesioner yang diberikan kepada pemilik sekaligus pengelola UMKM. Data dianalisis menggunakan Structural Equation Modeling (SEM) dari software AMOS. Hasil penelitian menunjukkan bahwa terdapat hubungan positif signifikan antara kewirausahaan Islam, orientasi kewirausahaan dan orientasi pasar terhadap kinerja UMKM. Temuan penelitian ini menegaskan bahwa kewirausahaan Islam merupakan faktor penting di antara faktor-faktor lain yang memengaruhi kinerja UMKM. Selain itu, temuan ini berkontribusi pada literatur kinerja UMKM yang dapat membantu pemilik sekaligus pengelola UMKM untuk meningkatkan kinerja bisnisnya.Kata Kunci: kewirausahaan Islam, orientasi wirausaha, orientasi pasar, kinerja. ABSTRACTThis study examines the effect of Islamic entrepreneurship, entrepreneurial orientation and market orientation on performance of micro, small, medium enterprises (MSMEs). This study is conducted on MSMEs  that are participate in One Kecamatan One Center of Entrepreneurship Indonesia (OK Oce Indonesia). Total sample  in this study is 142 respondents. The study based on quantitative approach through a questionnaire administered on the owner-managers of MSMEs. Data are analyzed using Structural Equation Modeling (SEM) of the AMOS software. The result showed that there is a significant positive relationship between Islamic entrepreneurship, entrepreneurial orientation and market orientation on MSMEs performance. The findings of this study confirm that Islamic entrepreneuship is an important factor among other factors that have influenced over MSMEs performance. Moreover, this findings contribute to MSMEs performance literature that can help MSMEs owner-managers to improve their business performance. Keywords: Islamic entrepreneurship, entrepreneurial orientation, market orientation, performance.

College students' trait gratitude and subjective well-being mediated by basic psychological needs

2020 ◽  
Vol 48 (4) ◽  
pp. 1-10
Author(s):  
Yanhua Wang
Keyword(s):  
Structural Equation Modeling ◽  
Undergraduate Students ◽  
Structural Equation ◽  
Well Being ◽  
Psychological Needs ◽  
Basic Psychological Needs ◽  
Equation Modeling ◽  
Subjective Well Being ◽  
Trait Gratitude ◽  
Insight Into

I explored how trait gratitude affects subjective well-being and whether this relationship is mediated by the fulfillment of basic psychological needs. Participants were 481 Chinese undergraduate students, who responded to measures of trait gratitude, basic psychological needs fulfillment, and subjective well-being (SWB). The results revealed that trait gratitude, fulfillment of basic psychological needs, and SWB were significantly correlated with each other. Further, structural equation modeling results indicated that trait gratitude was a significant predictor of SWB, and this effect was partially mediated by the fulfillment of basic psychological needs. My findings provide new insight into the mechanism of how gratitude can promote SWB.

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