Driver factors of whistleblowing intention in undergraduate student perspective

Entrepreneurship is the potential for development, both in number and quality of entrepreneurship itself. Indonesia faces the reality that the number of entrepreneurs is still small, at around 1,65% (Source: Berita Kementrian Koperasi dan Usaha Kecil dan Menengah, March 2015)), whereas it takes at least 2% of entrepreneurs to enable a prosperous country.This research was conducted by incorporating three factors that drive an action (Theory of Planned Behavior) which implemented as a supporting factor of entrepreneurship action; attitudes, subjective norms, and perceived behavioral control. The type of method used a quantitative analysis. Data was collected through questionnaires and documentation. Analysis technique used is multiple linear regression and using Likert scale for measurement. The population was a student of Agribusiness UIN Syarif Hidayatullah Jakarta from 2008, 2009, 2010,2011, and 2012. The sampling is using proportionate stratified random sampling. There are 80 respondents.This research has R square = 0,412. The results of the study showed: (1) attitudes, subjective norms, and perceived behavioral control is influencing simultaneously to encourage students for being an entrepreneur (p < 0,05) (2) There was a positive influence (partially) in each factors: attitude (p < 0,05), subjective norms (p < 0,05), and perceived behavioral control (p < 0,05) to affect students in entrepreneurship.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA UNTUK BERWIRAUSAHA (Studi Kasus Mahasiswa AgribisnisUIN Syarif Hidayatullah Jakarta)

AGRIBUSINESS JOURNAL ◽

10.15408/aj.v12i2.11864 ◽

2019 ◽

Vol 12 (2) ◽

pp. 132-147

Author(s):

Aditiya Yasmin ◽

Mudatsir Najamuddin ◽

Rizki Adi Puspita Sari

Keyword(s):

Random Sampling ◽

Action Theory ◽

Behavioral Control ◽

Analysis Data ◽

Positive Influence ◽

Subjective Norms ◽

Perceived Behavioral Control ◽

Stratified Random Sampling ◽

Analysis Technique

Entrepreneurship is the potential for development, both in number and quality of entrepreneurship itself. Indonesia faces the reality that the number of entrepreneurs is still small, at around 1,65% (Source: Berita Kementrian Koperasi dan Usaha Kecil dan Menengah, March 2015)), whereas it takes at least 2% of entrepreneurs to enable a prosperous country.This research was conducted by incorporating three factors that drive an action (Theory of Planned Behavior) which implemented as a supporting factor of entrepreneurship action; attitudes, subjective norms, and perceived behavioral control. The type of method used a quantitative analysis. Data was collected through questionnaires and documentation. Analysis technique used is multiple linear regression and using Likert scale for measurement. The population was a student of Agribusiness UIN Syarif Hidayatullah Jakarta from 2008, 2009, 2010,2011, and 2012. The sampling is using proportionate stratified random sampling. There are 80 respondents.This research has R square = 0,412. The results of the study showed: (1) attitudes, subjective norms, and perceived behavioral control is influencing simultaneously to encourage students for being an entrepreneur (p < 0,05) (2) There was a positive influence (partially) in each factors: attitude (p < 0,05), subjective norms (p < 0,05), and perceived behavioral control (p < 0,05) to affect students in entrepreneurship.

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ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO

SAR (Soedirman Accounting Review) Journal of Accounting and Business ◽

10.20884/1.sar.2019.4.2.2468 ◽

2019 ◽

Vol 4 (2) ◽

pp. 181

Author(s):

Riyan Ardiana ◽

Bambang Setyobudi Irianto ◽

Kiky Srirejeki

Keyword(s):

Theory Of Planned Behavior ◽

Random Sampling ◽

Behavioral Control ◽

Sampling Technique ◽

Subjective Norms ◽

Research Data ◽

Partial Least Square ◽

Least Square ◽

Perceived Behavioral Control ◽

Stratified Random Sampling

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.

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PERILAKU INVESTASI SEKTOR KEUANGAN DI KALANGAN PEGAWAI NEGERI SIPIL : PENGEMBANGAN THEORY PLANNED OF BEHAVIOR

Jurnal Riset Ekonomi dan Bisnis ◽

10.26623/jreb.v10i3.880 ◽

2017 ◽

Vol 10 (3) ◽

pp. 202

Author(s):

Sriatun Sriatun ◽

Indarto Indarto

Keyword(s):

Random Sampling ◽

Structural Equation ◽

Behavioral Control ◽

Confirmation Bias ◽

Simple Random Sampling ◽

Subjective Norms ◽

Civil Servants ◽

Equation Modeling ◽

Perceived Behavioral Control ◽

Investment Intentions

Investasi sektor keuangan merupakan salah satu alternatif investasi yang cocok untuk Pegawai Negeri Sipil (PNS). Penelitian ini berusaha menganalisis faktor yang mempengaruhi minat berinvestasi serta menemukan faktor yang menyebabkan masih rendahnya tingkat investasi sektor ini di kalangan PNS dengan menggunakan dasar Theory Planned of Behavior dengan menambahkan faktor bias konfirmasi. Populasi penelitian adalah Pegawai Negeri Sipil yang bekerja pada Kantor Pelayanan Pajak di Semarang dengan jabatan Account Representative. Sampel penelitian sejumlah 120 yang penentuannya menggunakan simple random sampling. Data yang terkumpulkan dari hasil kuesioner dianalisis menggunakan Structural Equation Modeling (SEM) dengan menggunakan software amos ver.21.0.Hasil penelitian menunjukkan bahwa minat investasi dipengaruhi oleh sikap berperilaku, norma subjektif, kontrol perilaku, dan bias konfirmasi. Penelitian menemukan bahwa minat investasi tidak memediasi pengaruh sikap berperilaku, norma subjektif, kontrol perilaku, dan bias konfirmasi terhadap keputusan investasi. Temuan penelitan memperlihatkan bahwa keputusan investasi di kalangan PNS dipengaruhi oleh sikap berperilaku dan kontrol perilaku . Investment finance sector is one of the alternative investments that are suitable for Civil Servants (PNS). This research seeks to analyze the factors that affect interest to invest and find the factors that led to the low level of investment this sector among civil servants using the basic Theory of Planned Behavior by adding a factor of confirmation bias. The study population is a Civil Servant who worked on the Tax Office in Semarang with positions Account Representative. The research sample number 120 that determination using simple random sampling. Data were collected from questionnaires were analyzed using Structural Equation Modeling (SEM) by using software amos ver.21.0. The results showed that the investment intentions are influenced by the attitude toward the behavior, subjective norms, perceived behavioral control, and confirmation bias. The study found that investment intentions are not mediating influence behaved attitude toward the behavior, subjective norms, perceived behavioral control, and confirmation bias towards investment decision. The findings of the research show that the investment decisions among civil servants behave is influenced by the attitude toward the behavior and perceived behavioral control.

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Pengaruh Sikap, Norma Subjektif, Dan Kontrol Perilaku Terhadap Minat Beli

Bisma: Jurnal Manajemen ◽

10.23887/bjm.v7i1.29201 ◽

2021 ◽

Vol 7 (1) ◽

pp. 48

Author(s):

Fitria Purwantini ◽

Lulup Endah Tripalupi

Keyword(s):

Purchase Intention ◽

Behavioral Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Subjective Norms ◽

Primary Data ◽

Processing Application ◽

Data Source ◽

Questionnaire Method ◽

Simultaneous Influence

The purpose of this study to determine the effects of attitudes, subjective norms, and behavioral control on purchase intention. Causal research is the research used in this study. This research was conducted at the Ganesha Education University (UNDIKSHA) with a sample of 390 respondents. This study uses quantitative data from questionnaires, while the data source uses primary data. In this study, the questionnaire method is a method used for data collection. The research instrument used was a questionnaire with a Likert scale. Techniques or ways to analyze the data used are multiple linear regression analysis, t test, and f test with the SPSS data processing application. This study shows the results that there is a partial and simultaneous influence on attitudes, subjective norms, and behavioral control on consumer buying interest in cosmetics.

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ANALISIS KEPUTUSAN PENGGUNAAN LINKAJA DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR

account ◽

10.32722/acc.v8i1.3873 ◽

2021 ◽

Vol 8 (1) ◽

Author(s):

Aditya Warman ◽

Tetty Rimenda ◽

Rahmanita Vidyasari

Keyword(s):

Planned Behavior ◽

Analysis Of Variance ◽

Behavioral Control ◽

Linear Regression Analysis ◽

Subjective Norm ◽

Subjective Norms ◽

Primary Data ◽

Perceived Behavioral Control ◽

Cash Basis ◽

Positive Effect

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

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Cheating Intention of Students Based on Theory of Planned Behavior

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i02.p09 ◽

2020 ◽

Vol 15 (2) ◽

pp. 268

Author(s):

Patriani Wahyu Dewanti ◽

Ida Ayu Purnama ◽

Merinda NN Siregar ◽

Sukirno Sukirno

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Qualitative Method ◽

Behavioral Control ◽

Subjective Norms ◽

Accounting Students ◽

Perceived Behavioral Control ◽

Academic Fraud ◽

Analytic Induction ◽

Main Influence

The aim of this research is to examine empirically the form of Theory of Planned Behavior in predicting the intention of cheating in accounting students. The samples taken in this research were 426 accounting students. The research employed a mixed-method, with a regression analysis for the quantitative and an analytic induction for the qualitative method. The results of this research found that of all the variables tested, subjective norms were the variables that had the greatest influence on the intention to cheat accounting students, while the moral obligation variable had the second largest influence and perceived behavioral control as the third predictor on the intention to cheat accounting students. The implication of the research is that the main influence of the academic fraud is subjective norms. Keywords: theory of planned behavior, subjective norms, academic integrity.

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The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions

Journal of Accounting and Strategic Finance ◽

10.33005/jasf.v2i1.47 ◽

2019 ◽

Vol 2 (1) ◽

pp. 56-69

Author(s):

Venessa Angelin Yermia Djamal ◽

Toto Warsoko Pikir ◽

Rr. Puruwita Wardani

Keyword(s):

Behavioral Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Subjective Norms ◽

Primary Data ◽

Professional Commitment ◽

Perceived Behavioral Control ◽

The Public ◽

Analysis Technique ◽

Analysis Models

Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action. The characteristics of whistleblower factors that influence a person's intention to conduct whistleblowing are attitudes toward behavior, subjective norms, perceptions of behavioral control, and commitment of professional. This study uses the Theory of Planned Behavior concept as a theoretical basis. The purpose of this study is to provide empirical evidence about the effect of attitudes toward behavior, subjective norms, perceptions of behavioral control, and the auditor's professional commitment to whistleblowing intentions. The study was conducted using primary data. The respondents in this study are an auditor who works in PAF in Surabaya. The sample in this study is 54 people with sampling techniques using convenience sampling. The analysis technique uses multiple linear regression analysis models. The results showed that attitudes toward behavior, subjective norms, and professional commitment were related to whistleblowing intentions, while perceived behavioral control did not conflict with whistleblowing intentions. This shows that auditors feel there will be difficulties and few opportunities in the process of disclosing known fraud, so that perceived behavioral control has no effect.

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ANALISIS PENERIMAAN TEKNOLOGI FINANCIAL AGGREGATOR CEKAJA.COM TERHADAP BEHAVIOR INTENTION MELALUI PENDEKATAN TEORI PERILAKU RENCANAAN (THEORY OF PLANNED BEHAVIOR ATAU TPB) (Studi Pada Masyarakat Kota Pangkalpinang)

IJAB : Indonesian Journal of Accounting and Business ◽

10.33019/accounting.v1i2.10 ◽

2020 ◽

Vol 1 (2) ◽

pp. 131-152

Author(s):

Laurensia Widyastuti ◽

Suhaidar Suhaidar ◽

Anggraeni Yunita

Keyword(s):

Behavioral Intention ◽

Structural Equation ◽

Behavioral Control ◽

Relevant Literature ◽

Field Research ◽

Sampling Technique ◽

Subjective Norms ◽

Primary Data ◽

Equation Modeling ◽

Perceived Behavioral Control

The purpose of this research study is to analyze and empirically prove the effects of attitude towards behavior, subjective norms, and perceived behavioral control on behavioral intention related to accepting the financial aggregator technology of CekAja.com. It is a quantitative study of Pangkalpinang society using an incidental sampling technique. To determine the sample size, the Maximum Likelihood Estimation (MLE) method was used. To collect the primary data used in this study, this writer conducted field research (by means of online and in person questionnaires) as well as a review of relevant literature. To analyze the data, this writer used the Covariance Based Structural Equation Modeling (CB-SEM) approach using the Analysis of Moment Structure (AMOS) Version 22 and Statictical Product and Service Solution (SPSS) Version 25 analysis tools. The results of the research showed that attitude towards behavior positively and significantly influenced the behavioral intention of Pangkalpinang society in accepting the financial aggregator technology of CekAja.com; subjective norms did not have significant and positive influence on the behavioral intention of Pangkalpinang society in accepting the financial aggregator technology of CekAja.com; while perceived behavioral control positively and significantly influenced the behavioral intention of Pangkalpinang society in the accepting the financial aggregator technology of CekAja.com.

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Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i09.p02 ◽

2021 ◽

Vol 31 (9) ◽

pp. 2169

Author(s):

Andrea Diva Ananda ◽

Ni Made Dwi Ratnadi

Keyword(s):

Behavioral Control ◽

Linear Regression Analysis ◽

Simple Random Sampling ◽

Multiple Linear Regression Analysis ◽

Subjective Norms ◽

Accounting Students ◽

Perceived Behavioral Control ◽

Factors Affecting ◽

Level Of Knowledge ◽

Control Knowledge

This research aimed to determine the factors affecting accounting students’ interest in obtaining the CA certification. The theory of planned behavior is used as a theoretical basis to explain the effect of attitudes toward behavior, subjective norms, and perceived behavioral control on the interest in obtaining CA certification. The level of knowledge is also one of the information factors that can influence behavior intention. The number of samples used in this study was 168 respondents to determine the sample, namely the simple random sampling method. Data were collected using a questionnaire. The analysis technique used is multiple linear regression analysis. The analysis results indicate that attitudes toward behavior, subjective norms, and perceived behavioral control positively affect accounting students’ interest to obtain CA certification. Meanwhile, the level of knowledge about CA does not affect accounting students’ interest to obtain CA certification. Keywords: Interest; Attitudes Toward Behavior; Subjective Norms; Perceived Behavioral Control; Knowledge.

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