scholarly journals The Business Owners SMES Sector of Intention to Use The Sevices By External Accountants

2019 ◽  
Vol 6 (2) ◽  
pp. 57-70
Author(s):  
Irwansyah Irwansyah ◽  
Madani Hatta ◽  
Ghulam Ferdi Al Masriki

This study aimed to prove attitude toward behavior, subjective norm, perceived behavioral control, perception of the business owners SMEs sector about competence of the accountant external, size of business, and competitive industries has positive effect on the intention to use the services from external accountants. Respondents in this study were 67 business owners in SMEs sector in Bengkulu city. The method of collecting data in this study using a survey by questionnaires to the respondents either directly. The data was analyzed by using SmartPLS 3.0. The result show that attitude toward behavior, subjective norm, perceived behavioral control, external accountant to be competent, size of business, and competitive industries has positive effect on intention to use the services from external accountants.

Author(s):  
Cecia Rahmadanty ◽  
Masmira Kurniawati

A large number of muslim population in Indonesia have an impact on the development of muslim fashion in Indonesia and led to the emergence of muslim communities such as Hijabers Surabaya community. Hijabers Surabaya community also linked himself with sharia, such as cooperation with the islamic banking in which all community members will get free sharia account when joining the community.This research focuses on the behavior and attitude of community members towards the use of sharia account by using the theory of planned behavior perspective. This study used Structural Equation Model. Total participants in this study amounted to 150 members. The results obtained in this study is: (1) Behavior belief affect the attitude toward behavior. (2) Normative belief not effect the subjective norm. (3) Motivation to comply not effect the subjective norm. (4) Control belief affect the perceived behavioral control. (5) Attitude toward behavior affect the intention to use. (6) Subjective norm not affect the intention to use. (7) Perceived behavioral control not affect to the intention to use.


2020 ◽  
Vol 3 (2) ◽  
pp. 90
Author(s):  
Hendry Tanuwijaya

The high number of fraud that occurs makes many people doubt the performance of an auditor. Whistleblowing or the disclosure of fraud is believed more effective to overcome this phenomenon.  This study aims to determine the effect of attitude toward behavior, subjective norm, perceived behavioral control, and personal cost of the auditor's intention to do the whistleblowing. The method of analysis used is multiple regressions analysis with the object of Supreme Audit Institution of Central Java.  About 60 samples obtained from filling out the questionnaires, the result shows that attitude toward behavior and subjective has a positive effect on auditor’s intention to do the whistleblowing. However, perceived behavior control and personal cost have no effects auditors’ intention to do whistleblowing.  


account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Aditya Warman ◽  
Tetty Rimenda ◽  
Rahmanita Vidyasari

ABSTRACT  LinkAja provide advanced feature such as cash back promotion and discount, and has linked with more than 130.000 merchants, these features can influence perceived behavioral control, attitude, and subjective norm, and however in 2019 there was a decrease in the number of LinkAja users. The purpose of this research was to determine the influence of perceived behavioral control, attitudes, and subjective norms on the decision to use LinkAja. This research used primary data obtained by distributing questionnaire to 100 respondents who were LinkAja users. The data analysis which used in this research are Analysis of Variance (ANOVA) and Multiple Linear Regression Analysis with SPSS version 26. The results indicate that there is an influence of perceived behavioral control, attitudes, and subjective norms partially have a positive effect on decision to use LinkAja. Simultaneous test results show that perceived behavioral control, attitude, and subjective norm have a positive effect on decision to use LinkAja which is with completeness of features, completeness of information, promotion like cashback and discounts provided by LinkAja dominantly could influence someone decision to use, therefore the expected planned behavior can be realized that is a transformation on transaction habits from cash basis to cashless.     Keywords Perceived Behavioral Control, Attitude, Subjective Norm, Decision to Use   ABSTRAK LinkAja telah memberikan fitur yang lebih lengkap, promo berupa cashback dan discount, serta telah bekerjasama dengan lebih dari 130.000 merchant dimana hal ini dapat mempengaruhi perceived behavioral control, attitude, dan subjective norm seseorang, namun pada tahun 2019 terjadi jumlah penurunan jumlah pengguna LinkAja. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh perceived behavioral control, attitude, dan subjective norm terhadap keputusan penggunaan LinkAja. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada 100 repsonden yang merupakan pengguna LinkAja. Analisis data yang digunakan dalam penelitian ini adalah Analysis of Variance (ANOVA) dan analisis regresi liniear berganda menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel perceived behavioral control, attitude, dan subjective norm secara parsial berpengaruh terhadap keputusan penggunaan LinkAja. Hasil uji simultan menunjukkan bahwa perceived behavioral control, attitude, dan subjective norm berpengaruh positif terhadap keputusan penggunaan LinkAja dimana dengan kelengkapan fitur, kelengkapan informasi, promo berupa cashback dan discount yang diberikan oleh LinkAja dapat mempengaruhi keputusan penggunaan seseorang untuk menggunakannya, sehingga planned behavior yang diharapkan dapat terwujud yaitu mengubah perilaku transaksi dari cash basis menjadi cashless.   Kata Kunci: Perceived Behavioral Control, Attitude, Subjective Norm, Keputusan Penggunaan


Author(s):  
Aufa Baihaqi ◽  
Zainul Arifin ◽  
M. Kholid Mawardi

Although many researchers have focused on entrepreneurship education, little research has been done into the effects for students and the overall effectiveness of the university for entrepreneurship education programs in Indonesia. The research focused using theory of planned behavior and investigates the impact of entrepreneurship programs on the entrepreneur intention students in Brawijaya University. Data for this study is drawn from 9 faculty in Brawijaya University. Sample used in this research have 382 student 2016 period. The results show that participants of entrepreneurship education programs in brawijaya university have a positive effect on atitude toward entrepreneurship, subjective norm and perceived behavioral control. Variable atitude toward entrepreneurship, subjective norm and perceived behavioral control have a positive effect to entrepreneurial intention. Furthermore, the findings of this report entrepreneurship education to entrepreneur intention have a positive effect and significant through planned behaviour as intevening variable in Brawijaya University student 2016 period


2020 ◽  
Vol 120 (4) ◽  
pp. 249-261
Author(s):  
Sik Sumaedi ◽  
I. Gede Mahatma Yuda Bakti ◽  
Tri Rakhmawati ◽  
Nidya J. Astrini ◽  
Tri Widianti ◽  
...  

PurposeThis research aims to test the effects of attitude, perceived behavioral control (PBC), subjective norm and perceived quality of official coronavirus disease 2019 (COVID-19) websites on intention to use official COVID-19 websites.Design/methodology/approachThis study collected data using an online questionnaire. It involved 120 Indonesians who used official COVID-19 websites. The data were analyzed using the multiple regression analysis.FindingsThis research found that intention to use official COVID-19 websites is significantly and positively affected by the quality of the website, attitude and subjective norm. PBC does not influence intention to use official COVID-19 websites.Research limitations/implicationsThis research was only conducted in the context of Indonesians. Furthermore, a convenience sampling technique was applied. Future research should be done in a different context with larger samples to test the generalization of this research's findings.Practical implicationsTo improve intention to use official COVID-19 websites, people must be directed to have a positive attitude toward the website. The developer must ensure the quality of the website. It is also essential to involve leaders and public figures whose opinions might be able to sway citizens to use official COVID-19 websites consistently.Originality/valueThis research is the first one of its kind that studied citizens' intention to use official COVID-19 websites.


2021 ◽  
Author(s):  
Melsew Setegn

Abstract Background: World health organization recommended the universal package of preconception care. The government of Ethiopia gives the emphasis to maternal and child health but the progress of its improvement is too slow. Most studies in Ethiopia were on maternal health during pregnancy and after deliver but none of the study on women’s intention to use preconception care based on theory of planned behavior, hence this study aimed to determine behavioral intention and its predictors towards preconception care utilization among reproductive age women in Southwest, Ethiopia.Methods: A community based cross sectional study was conducted among 419 reproductive age women at Mizan-Aman town Southwest Ethiopia. All assumptions of theory of planned behavior (TPB) were considered to measure intention, attitude, perceived social pressure and perceived ability to control circumstances against preconception care utilization. A systematic random sampling was used to select study participants. Data were collected by interviewer administered structured questionnaire through face to face interview. The collected data were entered Epi-data version 3.1 then exported to SPSS version 25 for further analysis. Multiple linear regression analysis was conducted to identify independent predictors of intention to use preconception care. P-value less than 5% was considered to indicate significant association.Results: A total of 419 women were interviewed with response rate of 98.13%. The mean age of respondents was 34.21 (±6.21) years. Nearly twenty (19.8%) of the respondents were used preconception care previously. The attitude (β =0.320, p=0.0418), subjective norm (β =0.344, p<0.001), perceived behavioral control (β =0.512, p<0.001), indirect subjective norm (β =-0.108, p=0.002) and age of respondents (β =0.046, p=0.020) were the independent predictors of intension to use preconception care.Conclusion: The utilization of preconception care is low in this study. Overall, the intention to use preconception care is the implication of attitude, perceived social pressure and perceived behavioral control confirming the hypothesis of the study. Age is the only socio-demographic variables associated to intention. Health behavior change interventions should focus on empowering women that could enable them to evaluate their control beliefs and develop ability beside social norms and circumstances that compete with the use of preconception care services.


2020 ◽  
Vol 5 (15) ◽  
pp. 13-18
Author(s):  
Nadia Nurul Najwa Mohmad Hassan ◽  
Juliana Mohd Abdul Kadir ◽  
Noreen Noor Abd Aziz

Intention to use biodegradable drinking straw may be affected by psychological factors. Besides, the impact of factors towards intention may be different between gender. Therefore, this paper analyses the effect of attitude, subjective norm, knowledge, and perceived behavioral control towards the intention to use a biodegradable drinking straw and the moderating effect of gender towards the relationship among variables. The results, which were collected by using online questionnaires and analysed by using PLS-SEM; showed that most of the variables except knowledge had a significant impact on intention to use a biodegradable drinking straw, while gender posits no difference towards the usage intention. Keywords: Intention; Biodegradable Straw; Knowledge; Gender eISSN: 2398-4287© 2020. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CCBYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v5i15.2428..


2021 ◽  
Vol 1 (1) ◽  
pp. 91-109
Author(s):  
Danu Gilang Pinasthika ◽  
Agus Suroso ◽  
Siti Zulaikha Wulandari

This research is aimed to test an empirical study on UNSOED Press. The study took the title: "The Analysis of Intention to Buy: An Extended Theory of Planned Behavior". The purpose of this research is to know and find empirical evidence of the influence of Brand Awareness, Price, Attitude, Subjective Norm, Perceived Behavioral Control of Purchase Intention. The population in this study were students in Universitas Jenderal Soedirman. The samples in this study were 211 person. Sample determination using the Convenience sampling method. The analysis tool used is multiple regression. Based on the results of the research and analysis of data shows that:(1) Brand Awareness has no effect on Purchase Intention. (2) Price has a positive effect on Purchase Intention. (3) Attitude has a positive effect on Purchase Intention. 4 Subjective Norm has no effect on Purchase Intention. 5 Perceived Behavioral control has a positive effect on Purchase Intention. The implication of the conclusion above is, UNSOED Press has to build awareness among students or target market. Promotion from faculty and lecturers must be improved. Lecturers can provide suggestions for using UNSOED Press during classroom learning. For the price, respondent said the price was not too expensive and have to maintance quality.


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