Analysis of MSME Actors’ Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior

This research aimed to examine factors that can increase the MSME actors’ interest in preparing financial statements dan relate this interest to the MSME actors’ actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB) by adding ‘self-efficacy’ construct. This research employed a survey method by using questionnaires to collect the data from the research samples of MSME actors assisted by PT. Semen Indonesia (Persero) Tbk. The samples selected were those who had prepared financial statements, amounted to 100 respondents. Moreover, the researcher used a Partial Least Square (PLS) in the data analysis. The results showed that ‘interest’ construct positively affected the MSME actors’ behavior of preparing financial statements. Attitudes, subjective norms, behavioral control, and self- efficacy also had a positive effect on the MSME actors’ interest in preparing financial statements. The implications of the results of this research can be used as evaluation materials by the Partnership and Environmental Development Programs of PT. Semen Indonesia (Persero) Tbk. to create more MSME actors with the capability of preparing financial statements. This capability can facilitate the process of monitoring and evaluating the performance of MSMEs by providing the required factors through training and development programs.

Download Full-text

Generation XYZ’s Perception on Zakat Mal and Tax: The Planned Behavior Perspective

Shirkah Journal of Economics and Business ◽

10.22515/shirkah.v3i3.194 ◽

2019 ◽

Vol 3 (3) ◽

Author(s):

Arfah Habib Saragih

Keyword(s):

Planned Behavior ◽

Behavioral Intention ◽

Behavioral Control ◽

Deep Understanding ◽

Subjective Norm ◽

Partial Least Square ◽

Least Square ◽

Descriptive Statistics ◽

Actual Behavior ◽

Descriptive Research

The research aims to apply the theory of planned behavior to predict respondents’ intention of offering zakat mal (wealth) and tax payment. The research brings questionnaires, aiming to generate a descriptive research. Technique of analysis being applied is the Partial Least Square (PLS) with SmartPLS software. The descriptive statistics shows that respondents have deep understanding between zakat mal and tax. In addition, the analysis using PLS reveals that attitude, subjective norm, and behavioral control influence one’s intention to pay zakat mal and tax, while behavioral intention affects actual behavior in paying the two. Keywords: zakat mal, tax, planned behavior

Download Full-text

Application of theory of planned behavior to study online booking behavior

International Journal of Data and Network Science ◽

10.5267/j.ijdns.2021.5.010 ◽

2021 ◽

pp. 331-340 ◽

Cited By ~ 1

Author(s):

Yuli Christina ◽

Ni Nyoman Kerti Yasa

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Latent Variables ◽

Behavioral Control ◽

Ease Of Use ◽

Partial Least Square ◽

Least Square ◽

The Internet ◽

Perceived Behavioral Control ◽

Online Travel

The development of the internet has influenced the development of the world economy. Various buying and selling transactions that previously could only be done face-to-face, have now developed into transactions via the internet known as e-business or e-commerce. The hotel room online booking system was created to make it easier for consumers to book rooms 24 hours a day. With the availability of the online booking feature, consumers can access hotel information in detail and more transparently, besides that, consumers can also see reviews which can be used as their consideration in choosing hotels and planning holidays. Traveloka's significant development as an Indonesian online travel agent unicorn plays an important role in accelerating the growth rate of the online travel ecosystem, especially for the domestic market. There are many factors that must be examined in finding information, placing orders, and purchasing online. Therefore, this research is focused on online booking behavior. This study aims to determine the influence between variables based on Theory of Planned Behavior, which consists of attitude toward the online booking behavior, subjective norm, perceived behavioral control, online booking intention and online booking behavior at Traveloka. Data was collected from 133 respondents of domestic tourists who have made online bookings at Traveloka. Data were analyzed using Partial Least Square (PLS) statistics with the Smart PLS 3.0 M3 program to determine the complexity of the relationship between latent variables and their indicators. The results of this study indicate that attitude toward the behavior and subjective norms have a positive and significant effect on online booking intention. Meanwhile, perceived behavioral control has no significant effect on online booking intention. Another finding is that online booking intention and perceived behavioral control are known to have a positive and significant effect on online booking behavior. Traveloka management and marketers are also expected to be able to use the results of this research to evaluate and take corrective action on aspects that are deemed inadequate and manage the ease of use of the application to increase online booking intentions through the Traveloka application.

Download Full-text

The Role of Perceived E-Collaborative Performance in an Extended Theory of Planned Behavior Model

International Journal of e-Collaboration ◽

10.4018/ijec.2016100103 ◽

2016 ◽

Vol 12 (4) ◽

pp. 24-40

Author(s):

Eddie W.L. Cheng ◽

Samuel K.W. Chu

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Structural Equation ◽

Behavioral Control ◽

Collaborative Work ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Perceived Behavioral Control ◽

Collaborative Performance

Online web technologies are adopted to improve students' collaborative work. However, the factors that affect students' engagement in online collaboration (e-collaboration) have not been understood in previous studies. This research aimed to examine the extent to which students' intentions to e-collaborate can be explained by the theory of planned behavior. A sample of secondary and tertiary students was used (N = 175). The results from the partial least square approach to structural equation modeling (PLS-SEM) indicated that the path coefficients of the relationships partially reinforced the a priori construction of the hypothesized model. In brief, attitudes toward e-collaboration and subjective norms were positively and significantly related to e-collaborative intentions, while perceived behavioral control indirectly predicted e-collaborative intentions via perceived e-collaborative performance. Research and practical implications have been presented in the paper.

Download Full-text

Muslim Investor Behavior in Indonesian Capital Markets: an Extention of Theory of Planned Behavior

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i8-01 ◽

2021 ◽

Vol 04 (08) ◽

Author(s):

Ratih Purbowisanti ◽

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Behavioral Control ◽

Partial Least Square ◽

Least Square ◽

Investor Behavior ◽

Perceived Behavioral Control ◽

Significant Positive Effect ◽

External Variable ◽

Positive Effect

This study aims to measure the intentions of Muslim investors in investing in Islamic stocks using the Theory of Planned Behavior and including religiosity. Religiosity was added in the study to answer the weakness of TPB to add new external variables to it. The sample of this research is Muslim investors who invest in shariah stocks with 200 investors. The analytical tool used in this study is Partial Least Square (PLS) using SmartPLS 3.0 software. This study indicates that the variables of attitude, subjective norm, and perceived behavioral control have a significant positive effect on the intention of Muslim investors to invest in Islamic stocks. Religiosity is also proven to have a significant positive effect on the intentions of Muslim investors to invest in Islamic stocks. Religiosity is proven to be a new external variable in the TPB that can measure Muslim intentions to invest in Islamic stocks.

Download Full-text

AKUNTABILITAS PENGELOLAAN DANA DESA PADA MASA PANDEMI COVID-19 DALAM THEORY OF PLANNED BEHAVIOR

JURNAL AKUNTANSI DAN KEUANGAN ◽

10.32520/jak.v9i2.1310 ◽

2021 ◽

Vol 9 (2) ◽

pp. 35-47

Author(s):

FRANCO BENONY LIMBA ◽

SHELLA GILBY SAPULATTE ◽

ALFRIN ERNEST MARTHEN USMANY

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Significant Influence ◽

Self Efficacy ◽

Subjective Norms ◽

Partial Least Square ◽

Least Square ◽

Public Concern ◽

Saturated Sample ◽

The Village

Accountability of government officers in managing Village Funds during the covid-19 pandemic has become a public concern. The aim of this research is to test the factors that influence the intention of the village officers in the Teon Nila Serua (TNS) Distric to be accountable in managing the village’s fund. The samples technique used is the saturated sample, so, all of the population became the sample. The samples used in this study are 118 vilagge officers who have involved in managing at village’s funds during the covid-19 pandemic. The data were collected through the questionnaires and the method used in examining the model and hypothesis was the Partial Least Square (PLS). This research shows that there a positive and significant influence of attitude towards accountability, subjective norms and self efficacy toward the intention to be accountable in managing village’s funds. In addition, SPSS test shows that all of the three determinants are simultaneously have an impact on the intention according to theory of planned behavior.

Download Full-text

The Effect of Theory of Planned Behavior and Environmental Concern on The Selection of Merries Brand Baby Diapers

European Journal of Business Management and Research ◽

10.24018/ejbmr.2021.6.1.710 ◽

2021 ◽

Vol 6 (1) ◽

pp. 121-124

Author(s):

Lidia Febrianti ◽

Dudi Permana

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Structural Equation ◽

Environmental Concern ◽

Behavioral Control ◽

Total Sample ◽

Equation Model ◽

Purchase Intentions ◽

Partial Least Square ◽

Least Square

This study analyzes the effect of theory of planned behavior and environmental concern to purchase intentions of diapers “Merries”. The population of this study is mothers who have children that uses diapers and located in DKI Jakarta, with a total sample of 105 respondents. The data analysis method uses Structural Equation Model-Partial Least Square (SEM-PLS). The result of this study indicate is attitude, subjective norm, perceived of behavioral control and environmental concern affect positively but only perceived of behavioral control significantly affect towards purchase intentions.

Download Full-text

Fraud Procurement of Goods and Services A Perspective of the Theory of Planned Behavior

Jurnal Akuntansi ◽

10.24912/ja.v22i3.395 ◽

2018 ◽

Vol 22 (3) ◽

pp. 385

Author(s):

Kharisma Nugraha Putra, Iwan Triyuwono, Lilik Purwanti

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Structural Equation ◽

Behavioral Control ◽

Subjective Norm ◽

Partial Least Square ◽

Least Square ◽

Perceived Behavioral Control ◽

Factors Affecting ◽

Goods And Services

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, and perceived behavioral control on the intentions fraudulent procurement of goods and services. The sample in this study are working group of procurement services units at each city/regency goverment in south borneo. The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 316. The data was analysed using Structural Equation Modelling-Partial least square (SEM-PLS) with WarpPLS 6.0. The result of research finds attitude toward behavior, subjective norm, and perceived behavioral control has a positive effect on the intentions fraudulent procurement of goods and services.

Download Full-text

Determinants of Consumers’ Intentions towards the Purchase of Energy Efficient Appliances in Pakistan: An Extended Model of the Theory of Planned Behavior

Sustainability ◽

10.3390/su13020565 ◽

2021 ◽

Vol 13 (2) ◽

pp. 565

Author(s):

Muhammad Rizwan Ali ◽

Muhammad Shafiq ◽

Murad Andejany

Keyword(s):

Energy Efficiency ◽

Theory Of Planned Behavior ◽

Planned Behavior ◽

Energy Efficient ◽

Behavioral Intentions ◽

Partial Least Square ◽

Least Square ◽

Policy Implications ◽

Extended Model ◽

Awareness Campaigns

Amplified energy demand due to technologically advanced electrical and electronic appliances has accentuated the importance of energy efficiency to overcome energy shortage and environmental concerns. As adoption of energy efficient appliances depends on perception of the consumers, this study focuses on behavioral exploration of the consumers’ intentions towards the purchase of energy efficient appliances using an extended model of the theory of planned behavior (TPB). The study is based on a survey comprising 289 respondents. Partial least square (PLS) method is used to analyze the data. The results show that the attitude, perceived behavioral control, policy information campaigns, and past-purchase experiences significantly impact behavioral intentions of the consumers, whereas subjective and moral norms are insignificant in shaping behavioral intentions. Based on analyses, policy implications emphasizing (i) strong awareness campaigns, (ii) energy efficiency incentives, and (iii) replacement initiatives are proposed to help policy makers and administrators in achieving required goals of energy efficiency and conservation. The proposed research model and policy initiatives are a blueprint for synergies among policymakers, practitioners, and researchers in understanding and shaping consumers’ behaviors towards the purchase of energy efficient products, particularly, in developing countries.

Download Full-text

Applying the Theory of Planned Behavior to Correct Posture in Operating Room Staffs

Global Journal of Health Science ◽

10.5539/gjhs.v9n4p122 ◽

2016 ◽

Vol 9 (4) ◽

pp. 122

Author(s):

Ahmad Fakhri ◽

Isa Mohammadi Zeidi ◽

Hadi Morshedi

Keyword(s):

Theory Of Planned Behavior ◽

Operating Room ◽

Planned Behavior ◽

Behavioral Control ◽

Demographic Data ◽

Perceived Behavioral Control ◽

Actual Behavior ◽

Work Related ◽

Posture Maintenance ◽

Health Promotion Interventions

OBJECTIVE: Ergonomic risk factors such as prolonged and awkward postures increase the risk of work related musculoskeletal disorders (WRMSDs) in operating room staffs. Understanding the factors influencing the prevalence of the WRMSDs is an essential step in any targeted health promotion interventions. This research aimed to determine the factors associated with correct posture maintenance based on the theory of planned behavior (TPB) among the operating room staffs from educational hospital affiliated to Qazvin university medical sciences, in 2013.METHODS: A total of 130 subjects with mean ages of 31.2±6.38 years participated in this study. Demographic data and TPB constructs were assessed using reliable and valid scales. Path analysis, based on TPB components, was applied to determine specific factors that most contribute to and predict actual behavior toward correct posture maintenance.RESULTS: Psychometric properties of the model were consistent with the recommendations and results showed that variables were fit to the data. 58% of the variance in behavioral intention (BI) was described by the TPB constructs (P<0.05). Also, attitude (AT), subjective norms (SN), perceived behavioral control (PBC) and BI explained 39% of the variance in maintenance of a correct posture (P<0.05). Consistent with predictions from the TPB, AT (βi=0.44, P<0.05) were the major predictors of BI. In addition, PBC (βi=0.52, P<0.05) and BI (βi=0.41, P<0.05) were the important factors that influence the maintenance of a correct posture in the operating room staffs.CONCLUSION: As a conclusion, TPB is a useful model to determine and to predict maintenance of a correct posture in the operating room staffs.

Download Full-text

STUDI EMPIRIS THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI MAHASISWA MENJADI AKUNTAN

Behavioral Accounting Journal ◽

10.33005/baj.v2i1.37 ◽

2019 ◽

Vol 2 (1) ◽

pp. 28-40

Author(s):

Dhani Vyrdha Anggraita Putri

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Quantitative Research ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Defense Behavior ◽

Postgraduate Students ◽

Analysis Technique ◽

State Defense

This study aims to analyze Theory of Planned Behavior influencing students' intention to be accountants, where subjective norms, attitudes, and behavioral perceptions can be useful for understanding various behaviors that can influence their decisions. Besides, a state defense behavior also supports the behavior of accountants. This type of research is quantitative research with an approach from Theory of Planned Behavior that is related to the intention of students to become accountants. The type of data used is primary data, which collected by distributing questionnaires to the Postgraduate students of UPN "Veteran" East Java. The analysis technique used in this study is to use the PLS (Partial Least Square) approach. The results showed that the Theory of Planned Behavior proved to influence the intention of students to become accountants, thus it can be said that the UPN "Veteran" East Java graduate students have high confidence in being accountants and tend to have high intentions to become accountants.

Download Full-text