scholarly journals FAKTOR– FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MEMILIH MATA KULIAH AKUNTANSI SYARIAH SEBAGAI MATA KULIAH PILIHAN

2017 ◽  
Vol 4 (1) ◽  
pp. 52
Author(s):  
Rini Mirayanti ◽  
Rossje V. Suryaputri ◽  
Nia Susnita Sari

<span class="fontstyle0">This study aims to examine the factors that affect the interests of students in choosing courses sharia accounting as elective courses. This study uses a modified model Theory of Planned Behavior (TPB) which test relationship attitude with interest, subjective norms with interest, behavior control perceived interests and add construct another, which is the spiritual motivation with interest and consideration of the labor<br />market by student interest in choosing accounting sharia as elective courses. This study uses survey data collection. Samples from this study are students who are still active academic year 2015/2016 S1 majoring in Accounting and Business class of 2012 and 2013 in the Trisakti University, Mercu Buana University, and the University of Esa Unggul. A total of 110 respondents of data that can be processed by using SPSS 20. The results showed that the variables attitude, subjective norms, spiritual motivation, labor market consideration, and perceived behavioral control positive effect on student interest in choosing sharia accounting as elective courses.</span>

2021 ◽  
pp. 98-112
Author(s):  
Peran Simanihuruk ◽  
Darwis Tamba ◽  
Roslinda Sagala

The research objective was to analyze the influence of attitudes, subjective norms and perceived behavioral control on student interest in entrepreneurship. The number of samples was 96 students using questionnaire data collection methods and documentation and analysis techniques for the application of the Theory Of Planned Behavior model. The results showed that B »BI = 0.443Ab + 0.299SN + 0.257 PBC with w1 = 0.443 or 44.3%, w2 = 0.299 or 29.9% and W3 = 0.257 or 25.7%. This means that attitudes, subjective norms and perceived behavioral control have a positive effect on interest in entrepreneurship. However, what is more influential on the interest in entrepreneurship is the attitude then subjective norms. To further increase student interest in entrepreneurship, it is better if you need to increase the number of SKS in Entrepreneurship courses and make various training to create products, how to determine the cost of products, how to sell / market products, how to promote products and distribute them to increase student insight so that entrepreneurial interest will be formed his mind. With this, students who have graduated are not merely job seekers but as job creators.


2020 ◽  
pp. 119-140
Author(s):  
Peran Simanihuruk

The purpose of this study is to analyze the influence of attitudes, subjective norms and behavioral control that are felt partially and simultaneously on student interest in entrepreneurship. The benefit of this research is seeing the Theory of Planned Behavior Application to predict entrepreneurial students' interests and for other researchers, it is expected to be a reference and reference for conducting further research on the Theory of Planned Behavior Approach to find out entrepreneurial interests. The number of samples was 96 respondents, the method of data collection through questionnaires and documentation and analytical techniques used by applying the Theory of Planned Behavior model. The results of this study stated that attitude, subjective norms and behavioral control had a positive and partially significant effect on the interests of entrepreneurship in economics students. Simultaneously also showed that attitudes, subjective norms (subjective norms) and behavioral control (Percaived Behavior Control) have a positive and significant effect on entrepreneurial interest in students of the faculty of economics. The conclusions in this study indicate that student attitudes, subjective norms and perceived behavioral control have positive or partially simultaneous positive effects on entrepreneurial interest. Judging from the calculations it is known that the weights W1, W2 and W3 have positive values, which means that there is a positive influence on the Attitude, Subjective Norms, Trust Behavior Control variables on entrepreneurial interest, but the more dominant influence on entrepreneurial interest in students is the Attitude variable with position the value of attitude 23.32 is located between the numbers +2 and +3. Greater than subjective norm variables and perceived behavioral control. Suggestions that can be given to the managers of the Faculty of Economics, St. Thomas Catholic University of North Sumatra should increase the number of SKS Entrepreneurship courses and conduct various training to create products, how to determine the cost of products, how to sell / market products, how to promote products and distribute them to increase student insights so that the interest in entrepreneurship will form in his mind. With this, students who have graduated are not solely as job seekers but as field creators


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.  


2020 ◽  
Vol 12 (23) ◽  
pp. 10177
Author(s):  
Han-Shen Chen ◽  
Chia-Hsing Liang ◽  
Shu-Yi Liao ◽  
Hung-Yu Kuo

With the advent of the Online to Offline (O2O) era, the rise of various food delivery platforms not only provides consumers with more choices, but also allows restaurant operators to reach more potential consumers and increase their additional revenue. This study is based on theory of planned behavior (TPB), and includes the ‘utilitarian value’ and ‘hedonic value’ as research variables. Structural equation modeling (SEM) was used to verify the research hypotheses, and to analyze consumers’ purchase intentions toward online food delivery platforms. An online survey was also conducted, and a total of 1300 questionnaires were distributed. After excluding invalid questionnaires with incomplete answers, a total of 1082 questionnaires were deemed valid, and the effective recovery rate was 83.23%. The research results were as follows: (1) the attitude, subjective norms, and perceived behavioral control of consumers will have a significant positive effect on utilitarian value and hedonic value; (2) the utilitarian and hedonic values have a significant positive effect on purchase intention; and (3) the utilitarian and hedonic values have a mediating effect on attitude, subjective norms, perceived behavioral control, and purchase intention. Based on the above results, food delivery platform operators can identify the key factors that drive consumers to use their services in order to formulate effective management strategies and create greater business opportunities for their organizations.


Author(s):  
Rika Yulita Amalia ◽  
Syifa Fauziah

Millennial generation is a generation born between 1980 and 2000. The number of millennial in Indonesia now reaches almost half of Indonesia's population. As a country with 87.2% of its population Muslim, it is a potential market for halal restaurants. This paper describes the behavior of Muslim millennial consumers in restaurants that have halal certificates in Indonesia. Research with the approach of the theory of planned behavior or planned training theory proposed by Ajzen (1991). The method used is Structural Equation Modeling (SEM) which analyzed using AMOS 24 program. The results of this study show that subjective norms and behavioral control have significant positive effect on consumer consumption interest. Interest in consumer consumption has asignificant positive effect on consumer behavior. While consumer behavior control does not affect consumer behavior.


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


Wahana ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 99-113
Author(s):  
Yanto Darmawan

This research aims to investigate what factors that influence the intention of student of Diploma III in accounting to joining tax certification program. This research uses three constructs of the Theory of Planned Behavior namely the Attitudes Toward Behavior, the Subjective Norms and the Perceived Behavioral Control as a theoretical framework. Data was obtained through direct questionaires from 204 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data  was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0 software. The results of this research indicate that three constructs of TPB have significant influence on the student’s intention to joining tax certification program.Keywords: partial least square, tax certification program, attitude toward behaviour, subjective norm, perceive behavior control


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Veronica Sulistianingtyas ◽  
Rosidi Rosidi ◽  
Imam Subekti

This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.


2020 ◽  
Vol 2 (4) ◽  
pp. 985
Author(s):  
Laurensius Hansfel ◽  
Ida Puspitowati

The purpose of this research was to determine whether there is an influence of attitudes on entrepreneurial intentions, subjective norms on entrepreneurial intentions and perceived behavioral control on entrepreneurial intentions for Bachelor of Economics and Business Faculty of Tarumanagara University. The design used in this study is a casual type quantitative method, which is a simple research design that uses purposive sampling as the method and the researcher took a total sample of 150 respondents and this researcher used SmartPLS. The results of this study indicate that the attitudes and behavioral control perceived positive and significant influence on entrepreneurial intentions, but subjective norms do not affect entrepreneurial intentions for Bachelor of Economics and Business Faculty of Tarumanagara University. Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh sikap terhadap intensi berwirausaha, norma subyektif terhadap intensi berwirausaha dan kontrol perilaku yang dirasakan terhadap intensi berwirausaha bagi Sarjana Fakultas Ekonomi dan Bisnis Universitas Tarumanagara. Desain yang digunakan dalam penelitian ini adalah metode kuantitatif berjenis kasual, yang merupakan desain penelitian yang sederhana yang menggunakan purposive sampling sebagai metodenya dan peneliti mengambil jumlah sampel sebanyak 150 responden dan peneliti ini menggunakan SmartPLS. Hasil penelitian ini menunjukan bahwa sikap dan kontrol perilaku yang dirasakan berpengaruh postif dan signifikan terhadap intensi berwirausaha, akan tetapi norma subyektif tidak berpengaruh terhadap intensi berwirausaha bagi Sarjana Fakultas Ekonomi dan Bisnis Universitas Tarumanagara.


2017 ◽  
Vol 4 (3) ◽  
pp. 306-332
Author(s):  
Idris Idris ◽  
Arief Bowo Prayoga Kasmo

This study as a purpose to determine the effect of attitudes, subjective norms and perceived behavioral control to intention of credit card ownership. The object of this study is customer of Bank which do not have credit card. This research was conducted on 105 respondents by using quantitative descriptive approach. Data analysis is processed by using SEM-PLS (Partial Least Square) and data is processed by using SmartPLS tools. The results of this study indicate that the attitude proved to have a significant effect on intention of credit card ownership because it has a T-value above 1.96 that is 3,372, subjective norms have not proven significant effect to intention of credit card ownership because it has T - value below 1.96 that is 1.537, perceived behavioral control found the results proved to have a significant effect to intention of credit card ownership because it has T - value above 1.96 that is 3,689. Therefore, the result of this study stated that attitude and perceived behavioral control has significantly effect to intention of credit card ownership, whereas subjective norm has no significant effect to intention of credit card ownership. Keywords: Attitude, Subjective Norms, Behavior Control Perception, Intention to ownership, credit card


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