Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant

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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Faktor Yang Mempengaruhi Intensi Masyarakat Menjadi Nasabah Bank Syariah Ditinjau Dari Planned Behaviour Theory (Survei Pada Masyarakat Kota Bekasi)

MASLAHAH (Jurnal Hukum Islam dan Perbankan Syariah) ◽

10.33558/maslahah.v12i1.2631 ◽

2021 ◽

Vol 12 (1) ◽

pp. 49-59

Author(s):

Asep Sumaryo ◽

Purnama Putra

Keyword(s):

Behavioral Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Subjective Norms ◽

Future Research ◽

Perceived Behavioral Control ◽

Islamic Banks ◽

The People ◽

Planned Behavior Theory

Indonesia is a country with the largest Muslim population in the world of its 240 million people,88.2% are Muslims. Islamic banks exist because of the public's need for alternative transactions thatare interest-free. However, the growth of Islamic banks in Indonesia is still not optimal, one of thefactors is that people are still not enthusiastic about Islamic banks and the lack of intention of thepeople to become customers of Islamic banks. There are several factors that affect the intention interms of planned behavior theory, namely attitudes, subjective norms and perceptions of behaviorcontrol. So the research aims to determine the effect of attitudes, subjective norms and perceptionsof behavioral control on the intention of the people of Bekasi city to become customers in Islamicbanks. The research method uses multiple linear regression analysis. The data used are the results ofquestionnaires distributed to 12 districts in the city of Bekasi. The sample consisted of 132 people inBekasi city who were taken by using purposive sampling technique. Data were tested partially andsimultaneously. The data is processed using SPSS (Statistical Product and Service Solution) version22. The results of this study show partially that attitude variables have a positive and significant effect,subjective norm variables have a positive and significant effect, behavioral control perceptions have apositive but insignificant effect on intention to become a customer. Islamic Bank. Meanwhile, attitudes,subjective norms and perceived behavioral control simultaneously have a significant positive effect onthe intention to become a customer of Islamic banks. Future research is expected to expand the scopeof research, add variables and other factors and extend the research period.

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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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Do Entrepreneurial Mindset and Perceived Behavioural Control Matter Entrepreneurial Intention?

Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) ◽

10.21009/jpeb.009.2.5 ◽

2021 ◽

Vol 9 (2) ◽

pp. 131-145

Author(s):

Thusy Tiara Saraswati ◽

Aniek Indrawati ◽

Ludi Wishnu Wardana

Keyword(s):

Self Efficacy ◽

Behavioral Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Entrepreneurial Intention ◽

Perceived Behavioral Control ◽

Direct And Indirect Effects ◽

Substantial Impact ◽

Study Results ◽

Descriptive Statistical Analysis

Entrepreneurial Intention is a component that can explain the mindset and have a substantial impact on individual behavior. This fact indicates how hard a person's mindset is in trying and how much effort is put in so that the desired behavior can be carried out. This study examines the direct and indirect effects of an entrepreneurial mindset, perceived behavioral control, and entrepreneurial self-efficacy on entrepreneurial intention. A total of 354 students in Malang took part in this research. We used descriptive statistical analysis, multiple linear regression analysis, and path analysis. The study results found that the entrepreneurial mindset and perceived behavioral control affected entrepreneurial self-efficacy—similarly, entrepreneurial self-efficacy, entrepreneurial mindset, and perceived behavioral control on entrepreneurial intention. Our results also found that entrepreneurial self-efficacy failed to mediate the effect of the entrepreneurial mindset on entrepreneurial intention.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK BERDONOR DARAH SECARA REGULER DI UTD PMI KABUPATEN BANTUL YOGYAKARTA

Media Ilmu Kesehatan ◽

10.30989/mik.v8i2.305 ◽

2020 ◽

Vol 8 (2) ◽

pp. 100-107

Author(s):

Francisca Romana Sri Supadmi ◽

Nur’Aini Purnamaningsih ◽

Rijantono Franciscus Maria

Keyword(s):

Regression Analysis ◽

Theory Of Planned Behavior ◽

Planned Behavior ◽

Significant Influence ◽

Blood Donors ◽

Behavioral Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Subjective Norms ◽

Sampling Techniques

Background: Blood supplies estimated to be around 2% of the total population1. However, only 1.88 million bags of blood can be met or 40% of the total needs, so there is a 60% lack of blood from the minimum requirement2. Objective: The purpose of this study was to analyze the factors that influence the intention to donate blood regularly at UTD PMI Bantul Regency Yogyakarta using the Theory of Planned Behavior (TPB) approach. Methods: This research was conducted at UTD PMI Bantul Regency, Yogyakarta in September-December 2018. The number of respondents was 35 voluntary blood donors, with sampling techniques using accidental sampling. Results: The results of multiple linear regression analysis show that attitudes, subjective norms, and behavioral control have a significant effect on the intention to donate. While the results of the regression analysis partially, based on a significant level of value, attitudes have a significant influence on one's intention in donating, while subjective norms and behavioral control do not significantly influence one's intentions in donating. Conclusion: The attitude had the most significant influence on the intention to donate regularly on UTD PMI Bantul Regency Yogyakarta using the Theory of Planned Behavior (TPB) approach.

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APLIKASI THEORY OF PLANNED BEHAVIOR DALAM MEMBANGKITKAN NIAT PASIEN UNTUK MELAKUKAN OPERASI KATARAK

Jurnal Administrasi Kesehatan Indonesia ◽

10.20473/jaki.v5i1.2017.32-40 ◽

2017 ◽

Vol 5 (1) ◽

pp. 32

Author(s):

Dian Anggraini Wikamorys ◽

Thinni Nurul Rochmach

Keyword(s):

Theory Of Planned Behavior ◽

Cataract Surgery ◽

Planned Behavior ◽

Behavioral Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Subjective Norms ◽

Perceived Behavioral Control ◽

Number Of Patients ◽

Dominant Influence

Surgery is the follow-up actions of diagnosis. The biggest revenue in Clinics comes from surgery.The number of patients suffering cataract who do not undergo cataract surgery affects the revenue of Clinics. The problem in this study was high number of cataract patients who did not undergo cataract surgery with an average of 50.7% per month. This study aimed to clarify the influence Theory of Planned Behavior in generating intention to undergo cataract surgery among patients. Population under study was patients eligible for cataract surgery. Sampling was done using accidental sampling technique with a number of 67 respondents. Data collection was carried out using questionnaire and analysis was done using multiple linear regression analysis. The results indicated that variable attitude had a dominant influence on the intention to undergo cataract surgery, with value of β =0,379. The second variable was the perceived behavioral control with value of β=0,258, and the third variable was subjective norms with value of β=0,246. Therefore, it can be inferred that variable of attitudes toward behavior is factor with dominant influence on the intention to undergo cataract surgery. Finally it is expected that Mojoagung Eye Clinic to improve attitudes, perceived behavioral control and subjective norms of patients. Keywords: intention, Theory of Planned Behavior

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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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Attitude, Perceived Behavioral Control and Subjective Norms in Waste Segregation-at-Source Behavior: An Empirical Study

Sustainable Business and Society in Emerging Economies ◽

10.26710/sbsee.v2i1.1312 ◽

2020 ◽

Vol 2 (1) ◽

Author(s):

Kai Wah Cheng

Keyword(s):

Behavioral Control ◽

Pearson Correlation ◽

Subjective Norm ◽

Subjective Norms ◽

Perceived Behavioral Control ◽

Factors Affecting ◽

Governmental Organizations ◽

Non Governmental Organizations ◽

Multi Stage ◽

Waste Segregation

Purpose: The aim of this paper is to assess the level and relationship between attitude, perceived behavioral control and subjective norms with waste segregation-at-source behavior among households in Putrajaya, Malaysia. Design/Methodology/Approach: A multi-stage sampling method used to obtain four hundred households in Putrajaya for the purpose of responding to the bilingual questionnaire. The quantitative data collected were analyzed using the IBM SPSS Version 26.0 software. Specifically, the descriptive and Pearson correlation analysis used to describe and summarize the levels and interrelationships of the variables studied with waste segregation-at-source behavior. Findings: The assessment of the overall factors affecting households with waste segregation-at-source behavior has shown that 92.5 per cent of respondents are considered to have a favorable attitude. Households surveyed are also found to be highly influenced by perceived behavioral control but moderately influenced by the subjective norm. In addition, the results show that attitudes, perceived behavioral control and subjective norm have a positive relationship with waste segregation-at-source behavior. Implications/Originality/Value: The findings provide insight, in particular, to individual, governmental, educational and non-governmental organizations in Malaysia on important criteria that should be considered in the promotion of environmental policies.

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