scholarly journals Ethics theory and theory of reasoned action in e-book piracy

Author(s):  
Izzatul Jannah ◽  
Muamar Nur Kholid

This research was aimed to analyze the factors affecting accounting students’ intention in carrying out e-book piracy. This research integrated the theory of reasoned action and ethics theory. This was quantitative research with a survey method. Data in this research were collected from respondents who filled in questionnaires. The respondents in this research were accounting students of Universities in Yogyakarta, Indonesia. The data were analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) supported by SmartPLS 3.0 software. The results of the analysis showed that attitude, subjective norm, perceived benefit, and moral obligation significantly affected the intention of carrying out E-book piracy. Meanwhile, the perceived risk significantly affected the attitude toward piracy. Furthermore, this research discussed both theoretical and practical impacts based on the results of data analysis.

2021 ◽  
Vol 10 (2) ◽  
pp. 214-227
Author(s):  
Afrida Putritama

Abstrak: Manfaat dan risiko yang mempengaruhi kelanjutan niat penggunaan Fintech pembayaran seluler. Tujuan penelitian ini adalah menemukan bagaimana manfaat persepsian dan risiko persepsian mempengaruhi kelanjutan niat penggunaan Fintech pembayaran seluler dengan mendasarkan kepada Theory of Reasoned Action (TRA). Pengumpulan data penelitian ini menggunakan kuesioner dengan metode purposive sampling dengan jumlah sampel sebanyak 104 responden. Pengujian hipotesis menggunakan Structural Equation Model (SEM) dengan alat ukur Partial Least Square (PLS). Penelitian ini menemukan bahwa manfaat persepsian lebih kuat dibandingkan risiko persepsian dalam mempengaruhi kelanjutan niat penggunaan Fintech pembayaran seluler. Faktor terkuat yang mempengaruhi manfaat persepsian adalah kenyamanan. Transaksi seamless dan manfaat ekonomi memiliki pengaruh positif namun tidak signifikan terhadap manfaat persepsian. Faktor terkuat yang mempengaruhi risiko persepsian adalah risiko keuangan. Faktor terkuat kedua yang mempengaruhi risiko persepsian adalah risiko hukum. Risiko keamanan dan risiko operasional memiliki pengaruh positif tidak signifikan terhadap risiko persepsian.Kata kunci: Fintech pembayaran seluler, manfaat persepsian, risiko persepsianAbstract: Benefits and risks that affect the continued use of mobile payments Fintech. The purpose of this research is to find out how the perceived benefit and perceived risks affect the continuation of the intention to use Fintech mobile payments based on the Theory of Reasoned Action (TRA). Research data collection using a questionnaire with a purposive sampling method with a total sample of 104 respondents. Hypothesis testing uses the Structural Equation Model (SEM) with the Partial Least Square (PLS) measuring instrument. This study found that the perceived benefit is stronger than the perceived risk in influencing the continuation of the intention to use mobile payment Fintech.  The strongest factor affecting the perceived benefit is convenience. Seamless transactions and economic benefits have a positive but insignificant effect on perceived benefits. The strongest factor affecting perceived risk is financial risk. The second strongest factor affecting perceived risk is legal risk. Security risk and operational risk have an insignificant positive effect on perceived risk.Keywords: Fintech mobile payments, perceived benefits, perceived risks


2019 ◽  
Vol 33 (1) ◽  
pp. 191-213 ◽  
Author(s):  
Ying Li ◽  
Ting Pan ◽  
Nan (Andy) Zhang

Purpose This paper is to investigate how employees respond to information security policies (ISPs) when they view the policies as a challenge rather than a hindrance to work. Specifically, the authors examine the roles of challenge security demands (i.e. continuity and mandatory) and psychological resources (i.e. personal and job resources) in influencing employees’ ISP non-compliance. Design/methodology/approach Applying a hypothetical scenario-based survey method, the authors tested our proposed model in six typical ISPs violation scenarios. In sum, 347 responses were collected from a global company. The data were analyzed using partial least square-based structural equation model. Findings Findings indicated that continuity and mandatory demands increased employees’ level of perseverance of effort, which, in turn, decreased their ISPs non-compliance intention. In addition, job resources, such as the trust enhancement gained from co-workers and the opportunities for professional development, enhanced the perseverance of effort. Practical implications The findings offer implications to practice by suggesting that organizations should design training programs to persuade employees to understand the ISPs in a positive way. Meanwhile, organizations should encourage employees to invest more personal resources by creating a trusting atmosphere and providing them opportunities to learn security knowledge and skills. Originality/value This study is among the few to empirically explore how employees respond and behave when they view the security policies as challenge stressors. The paper also provides a novel understanding of how psychological resources contribute to buffering ISP non-compliance.


2019 ◽  
Vol 10 (2) ◽  
pp. 119-130
Author(s):  
Saarce Elsye Hatane ◽  
Felicia Jesslyn Setiono

The purpose of this research was to examine the influence of attitude in accounting students to the intention to choose an accounting career. It was through the intention to increase current knowledge as an intervening variable. This research used a survey online method to test the research model, which was responded by a total of 503 accounting students across Java. Data analysis and hypothesis testing used partial least square as part of the structural equation model technique. According to their ages, the respondents were famous as the millennial generation in this era. The results of this research are in accordance with the Theory of Planned Behavior (TPB). It is proven that attitudes have a positive and significant influence on the intentions of accounting students in terms of increasing current knowledge and choosing accounting careers. This research also supports the Social Cognitive Career Theory (SCCT). There is evidence that educational background and learning experience can increase the intention of accounting students to pursue careers in accounting. The existence of different generations leads to different perceptions of students regarding accounting careers. Therefore, further research is needed to identify these differences. The results also suggest that accounting educators need to update their curriculum by adapting the current development and demands of graduates. Last, the rapid development of technology has had a significant influence on the accounting profession.


2021 ◽  
Vol 37 (3) ◽  
pp. 943-950
Author(s):  
Olawale FATOKI ◽  

Leaders can influence the prosocial behaviour of employees through their behaviour and action. The study investigated the effect of environmentally specific servant leadership (ESSL) on employees’ voluntary pro-environmental behaviour (PEB) in hospitality firms. In addition, the study examined the mediating role of harmonious environmental passion (HEP) in the relationship between ESSL and PEB. The study adopted the quantitative research design and the cross-sectional survey method was adopted for data collection. The Partial Least Square Structural Equation Modelling (PLS SEM) with Smart-PLS 3.2.8 software was used for data analysis. The results indicated a significant positive relationship between ESSL and employees’ PEB. The mediating effect of HEP is significant. Theoretical, empirical and managerial implications are discussed.


2021 ◽  
Vol 22 (1) ◽  
pp. 20-39
Author(s):  
Agus Tina ◽  
Eka Nurmala Sari

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to audit quality


2020 ◽  
Vol 3 (1) ◽  
pp. 52-70
Author(s):  
Muamar Nur Kholid ◽  
Shani Alvian ◽  
Yunice Karina Tumewang

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app.  The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.


2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Agus Sulaiman ◽  
Djasuro Surya ◽  
Daenulhay Kamsin

New product marketing through brand extension strategies that are supported by product quality which said to be successful if the extension products are acceptable and make better consumer decisions. This study aims to determine the direct or indirect influence of brand extension and product quality on customer purchasing decisions through brand image Enduro Matic G. Research using survey method conducted on 110 customers Enduro Matic G in Serang City. Data analysis using Structural Equation Model of Partial Least Square (SEM PLS) with the result of research obtained 1) brand extension have a positive and significant effect on purchasing decision; 2) product quality has a positive and significant effect on purchasing decision; 3) brand extension has no effect on brand image; 4) product quality has a positive and significant effect on brand image and 5) brand image has no effect on customer purchasing decision of Enduro Matic-G. Brand extensions and good product quality are proven to make better customer purchasing decisions, but can not make the Enduro Matic G brand image better in the eyes of its customers.


Tourism research identified that the risk element has a significant impact on tourist intention to travel and tourist destination choice criteria. The connection between domestic tourists perceived risk and revisit intention has not been widely explored mainly in Malaysia context, but the existing studies suggest a close connection among them.This study aims to examine the affect tourist perceived risk toward their revisit intention to visit tourist destination in Malaysia. A total of 384 sample valid responses were obtained.The sampling method for domestic tourist was convenience sampling method. Data collection instrument was a questionnaire which adapting the self-administered questionnaire distributionThe Partial Least Square Structural Equation Model (SEM-PLS) was used to analyze the information. A Partial Least Square findings verified model fitness in the population studied. Similarly, the results of the path analysis found that the intention of visiting tourist destination in Malaysia was affected by physical and financial risk.


2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Sharina Osman ◽  
Tai Lit Cheng ◽  
Pua Chun Chin ◽  
Muna Norkhairunnisak Ustadi

This study aimed to identify factors influencing destination food image among the international tourists in Malaysia. Food tourism is becoming a trend among tourists. By trying different foods from different countries, tourists able to understand and gained knowledge on the country’s culture. In Malaysia, the food knowledge among the international tourists are limited. Although there are several Malaysian foods which are popular, it still remained unknown for the tourists. This caused international tourists to feel strange and unfamiliar with the food heritage in Malaysia. A quantitative research was carried out, where questionnaires were distributed to the international tourists in Malaysia using Google Form. Sample size of 278 respondents were collected, and Partial Least Square – Structural Equation Model (PLS-SEM), SmartPLS 3.0. was used to run the data. Result showed among the five independent variables, only Social Media do not have significant relationship with Destination Food Image. Discussion and result of these 5 variables were explained in this study. Lastly, limitations and recommendations were included to provide contribution to the future academicians who are interested in the related field.


2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Dian Kusumaningrum ◽  
Dewi Savitri Saraswati ◽  
Seprianus Seprianus

<p>The economy is shifting into the digital economy and to overcome it, the banking industry competes through innovation and digital strategy. Smartphone-based mobile banking is the key component of the digital strategy with 70% of the banks agree to focus their strategy on mass customer segment (PWC, 2017).</p><p>The purposes of the study are to identify the predicting factors influencing the intention to use mobile banking and empirically validate a model explaining the behavioral intention to use it, especially on the Bottom of Pyramid (BOP) segment. The model used was Structural Equation Model (SEM) based on Partial Least Square (PLS). The data used for developing the model was based on a survey to 100 BOP households.</p><p>The results of this study show that the variables that have the highest significant effect on BOP’s customer intention to use mobile banking are involuntary barriers, followed by perceived risk, and attitude. This result can be further used by researchers and mobile banking providers to evaluate the existing mobile banking services to improve its contribution in providing better market penetration and more appropriate financial services for BOP and ultimately financial inclusion in Indonesia.</p>Keywords: <em>Mobile Banking, Intention, Structural Equation Model</em>


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