scholarly journals WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI

2021 ◽  
Vol 4 (2) ◽  
pp. 227-244
Author(s):  
Adetia Resa Saputri ◽  
Muamar Nur Kholid
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Behavioral Control ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Perceived Behavioral Control ◽  
Injunctive Norm ◽  
Event Theory ◽  
Perceived Desirability

Penelitian ini bertujuan untuk menganalisis determinan mahasiswa akuntansi untuk berwirausaha dengan mengintegrasikan Theory of Planned Behavior (TPB), dan Entrepreneurial Event Theory (EET) dalam model penelitiannya. Sampel penelitian ini merupakan mahasiswa Akuntansi yang sedang mengambil studi di Yogyakarta. Data diperoleh melalui penyebaran kuesioner dan dianalisis dengan menggunakan Structural Equation Model – Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 3.0. Hasil analisis menunjukkan bahwa attitude berpengaruh signifikan positif terhadap perceived desirability, dan injunctive norm serta perceived behavioral control berpengaruh signifikan positif terhadap perceived feasibility. Hasil analisis juga menunjukkan bahwa perceived desirability dan perceived feasibility berpengaruh positif signifikan terhadap niat mahasiswa akuntansi berwirausaha. Implikasi praktis dan teoritis dibahas lebih lanjut berdasarkan hasil analisis yang ada.

scholarly journals Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country

2020 ◽  
Vol 12 (13) ◽  
pp. 5266
Author(s):  
Xiaofang Chen ◽  
P.R. Weerathunga ◽  
Mohammad Nurunnabi ◽  
K.M.M.C.B. Kulathunga ◽  
W.H.M.S. Samarathunga
Keyword(s):  
Environmental Impacts ◽  
Structural Equation ◽  
Behavioral Control ◽  
Corporate Sustainability ◽  
Equation Model ◽  
Environmental Accounting ◽  
Partial Least Square ◽  
Least Square ◽  
Perceived Behavioral Control ◽  
Business Operations

Environmental degradation is a serious global issue that has received increasing attention from scholars, policymakers, regulators, environmental activists, and the public as a whole. In the meantime, corporations have been criticized as major contributors to environmental pollution. Environmental accounting (EA) is a corporate practice that seeks to account for the cost of environmental impacts of business operations. However, it is questionable whether the true cost of environmental impacts of business operations is accounted for in the conventional accounting systems. In order to shed more light on this issue, this study examines key drivers of managerial intention to engage in EA practices in Sri Lanka. We employ the theory of planned behavior to conceptualize the antecedents of managers’ intention to engage in EA practices. The results of the partial least square structural equation model (PLS-SEM) evaluation revealed that managers’ intention is significantly influenced by the attitudes towards EA practices, subjective norms, and perceived behavioral control. Our results also indicate that a larger proportion of the variance of perceived behavioral control is explained by the perceived cost and complexity, perceived regulatory pressure, and organizational environmental orientation. The findings of this study provide important theoretical and practical implications for scholars, managers, and policymakers.

Muslim Consumer Behavior and Purchase

2021 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Rizkyka Choirunnisa ◽  
Egi Arvian Firmansyah
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Perceived Behavioral Control ◽  
Cosmetic Products ◽  
Purchasing Decisions ◽  
Purposive Sampling ◽  
Verification Methods

<p dir="ltr"><span>This study aims to analyze the factors that influence the behavior of Muslim consumers in West Java in purchasing decisions of halal cosmetic products, which include factors of attitude, subjective norms, perceived behavioral control, religiosity, knowledge, and halal labeling. This study used descriptive and verification methods with a quantitative approach. The sample used in this study were 412 Muslim women with an age range of 15-64 years which were taken by purposive sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) method. The results of this research showed that attitude, subjective norm, religiosity, knowledge, and halal labeling have positive and significant impacts on purchasing decisions, while the perceptions of behavior control have no significant impacts on purchasing decisions. This finding showed that the purchase decision of halal cosmetic products of Muslim consumers can be influenced by several factors, and halal labeling has a greater influence. This study also reveals that some Muslim consumers do not know the halal label of a product. This research contributes to encouraging cosmetic companies that do not yet have halal certification to apply for halal certification and this finding is also a reference for the government to require halal certificates for cosmetic products.</span></p><p dir="ltr"> </p><p dir="ltr"><span>Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perilaku konsumen Muslim Jawa Barat dalam keputusan pembelian produk kosmetik halal, yang meliputi factor sikap, norma subjektif, persepsi kontrol perilaku, religiusitas, pengetahuan, dan labelisasi halal. Penelitian ini menggunakan metode deskriptif dan verifikatif yang dianalisis dengan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah sebanyak 412 perempuan Muslim berusia 15-64 tahun dan berdomisili di Jawa Barat yang diambil dengan teknik </span><span>purposive sampling</span><span>. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan metode Partial Least Square-Structural Equation Model (PLS-SEM). Hasil penelitian menunjukkan bahwa faktor-faktor seperti sikap, norma subjektif, religiusitas, pengetahuan, dan labelisasi halal memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian, sedangkan persepsi kontrol perilaku tidak memiliki pengaruh yang signifikan terhadap keputusan pembelian. Temuan ini menunjukkan bahwa keputusan pembelian produk kosmetik halal dari konsumen muslim dapat dipengaruhi oleh beberapa faktor, dimana labelisasi halal memiliki pengaruh yang lebih besar. Penelitian ini juga mengungkap bahwa sebagian konsumen muslim di Jawa Barat belum mengetahui label halal dari suatu produk. Penelitian ini berkontribusi dalam mendorong perusahaan kosmetik yang belum memiliki sertifikasi halal untuk mengajukan sertifikasi halal dan sebagai pertimbangan bagi pemerintah untuk mewajibkan produk yang beredar di Indonesia bersertifikat halal.</span></p><p dir="ltr"> </p><div><span><br /></span></div>

Effect of Motivation to Employee Performance which was Mediatied by Work Satisfaction in PT Smailing Tour Denpasar

2018 ◽  
Vol 9 (08) ◽  
pp. 20959-20973
Author(s):  
Benediktus Ignasius Tani Raka ◽  
Anik Yuesti ◽  
Nengah Landra
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Employee Performance ◽  
Work Satisfaction ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Pls Analysis ◽  
Permanent Employees

This study aims is to test and analyze the influence of motivation on employee performance mediated by job satisfaction. This research was conducted at PT Smailing Tour Denpasar with population and research sample of all permanent employees that is 90 people. All data obtained from the kuisoner distribution is feasible to be used, then analyzed using a variance based structural equation model known as Partial Least Square (PLS) analysis. The result of the research shows that (1) the motivation has positive and significant effect on the employee's performance, (2) the motivation has positive and significant effect on the job satisfaction, (3) the job satisfaction has positive and significant effect to the employee's performance; (4) the motivation has positive and significant effect on employee performance through job satisfaction. The implication of this research is that motivation can be improved by taking into account the need for workplace environment to improve employee performance, job satisfaction can be improved by paying attention to the work itself in order to increase employee performance. Employee performance can be improved by taking into account the effectiveness of employees.

FAKTOR KONTEKSTUAL TERHADAP INTENSI KEWIRAUSAHAAN MAHASISWA PESERTA BUSINESS ORIENTATION AT SUPER SURO (BOSS)

2019 ◽  
Vol 3 (2) ◽  
pp. 9
Author(s):  
Fery Setiawan
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Business Orientation

Penelitian ini membahas tentang faktor kontekstual dalam pengaruhnya pada intensi kewirausahaan mahasiswa. Objek penelitian ini adalah mahasiswa program studi S1 Manajemen Universitas Muhammadiyah Ponorogo yang telah mengikuti kegiatan BOSS, Business Orientation at Super Suro, yakni kegiatan kompetisi berwirausaha yang diadakan untuk mengasah mental entrepreneurship mahasiswa. Penelitian ini dilakukan untuk mengetahui intensi berwirausaha mahasiswa peserta BOSS, sehingga diperoleh informasi yang berguna bagi evaluasi dan penentuan strategi pelaksanaan BOSS selanjutnya. Faktor kontekstual dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi intensi kewirausahaan mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah mahasiswa peserta BOSS pada tahun 2019. Pengolahan data dalam penelitian ini menggunakan aplikasi program Structural Equation Model (SEM)  Partial Least Square (Smart PLS). Hasil penelitian diketahui bahwa faktor kontekstual berpengaruh positif terhadap intensi kewirausahaan mahasiswa BOSS.Kata kunci: kewirausahaan, faktor kontekstual, intensi  

scholarly journals EFFECT OF WORK COMPETENCY AND MOTIVATION ON EMPLOYEE PERFORMANCE USING THE APPROACH PARTIAL LEAST SQUARES-SEM ANALYSIS (CASE STUDY AT THE ARIYANTI EDUCATION FOUNDATION)

2021 ◽  
Author(s):  
Darul Wiyono ◽  
◽  
Vip Paramarta ◽  
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Work Motivation ◽  
Employee Performance ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Survey Research Methods

High company performance can be achieved if all elements in the company are well integrated, and are able to carry out their roles according to the needs of employees. The purpose of this study is to analyze and determine (1) competence, (2) work motivation, (3) employee performance, and (4) the effect of competence and work motivation on employee performance. This type of research is descriptive and verification using explanatory survey research methods, and to test the hypotheses of this research will be analyzed using a structural equation model (Structural Equation Model, SEM) with the Partial Least Square (PLS) alternative method using SmartPLS 3.0 software. The results of testing the first hypothesis show that there is a significant correlation between competence and work motivation at the Ariyanti Education Foundation. The results of the second hypothesis show that competence has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The third hypothesis shows that work motivation has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The fourth hypothesis shows that competence and work motivation together have a positive and significant effect on employee performance at the Ariyanti Education Foundation. So it is clear that competence, work motivation and employee performance are interrelated. This must be considered because there is a mutually influencing relationship between the three. So that the development of competence and good work motivation will be able to improve the performance of these employees.

scholarly journals DAMPAK KONFLIK PERAN TERHADAP STRES DAN KEPUASAN KERJA KARYAWAN PT. JOMBANG INTERMEDIA PRESS (JAWA POS RADAR JOMBANG)

2018 ◽  
Vol 18 (2) ◽  
pp. 105
Author(s):  
Kristin Juwita ◽  
Devy Arintika
Keyword(s):  
Job Satisfaction ◽  
Role Conflict ◽  
Job Stress ◽  
Structural Equation Model ◽  
Work Stress ◽  
Structural Equation ◽  
Positive Influence ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

The purpose of this research is to know the effect of role conflict on employee job satisfaction with job stress as a mediation variable at PT. Jombang Intermedia Press (Jawa Pos Radar Jombang). The research used explanatory research with a quantitative approach to explain relationship variables through hypothesis testing. This study uses questionnaires which is distributed to 30 respondents of PT. Jombang Intermedia Pers (Radar Jombang) with saturated sampling method. The analysis method uses SEM (Structural Equation Model) with PLS (Partial Least Square) 3 . The result of data analysis known has significant positive influence between role conflict on work stress. But, role conflict has a positive effect on job satisfaction, work stress positively influence to job satisfaction, while work stress is not able to mediate between role conflict to job satisfaction. Keyword—Role Conflict, Job Stress, Job Satisfaction Abstrak Penelitian ini bertujuan meneliti pengaruh konflik peran terhadap kepuasan kerja karyawan yang dimediasi stres kerja pada PT. Jombang Intermedia Pers (Jawa Pos Radar Jombang). Jenis penelitian adalah penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Pengumpulan data menggunakan kuesioner yang disebarkan kepada 30 karyawan PT.Jombang Intermedia Pers (Radar Jombang) dengan metode sampling jenuh. Metode analisis dibantu oleh SEM (Structural equation Model) dengan alat analisis Pls versi 3. Berdasarkan hasil penelitian menunjukan ada pengaruh positif dan signifikan antara konflik peran terhadap stres kerja. Namun, justru konflik peran berdampak positif terhadap kepuasan kerja, stres kerja juga berdampak positif terhadap kepuasan kerja. Adapun stres kerja tidak mampu memediasi pengaruh konflik peran terhadap kepuasan kerja. Kata Kunci—Konflik Peran, Stres Kerja, Kepuasan Kerja

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERBANKAN DI INDONESIA MENGGUNAKAN MODEL VAICTM

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Ardiyansyah Japlani
Keyword(s):  
Human Capital ◽  
Structural Equation Model ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Value Added ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sample

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari intellectual capital terhadap kinerja perusahaan dengan menggunakan perhitungan VAIC. Metode analisis yang dilakukan adalah kuantitatif dengan sampel yang diambil melalui purposive sample sebanyak 30 perusahaan dari industri perbankan. Alat analisis yang digunakan menggunakan Structural Equation Model Partial Least Square (SEM-PLS). Hasil dari analisis menunjukkan bahwa indikator dari variabel laten intellectual dan kinerja perusahaan yang mempengaruhi secara absolut adalah Value Added Human Capital (VAHU) dan Return on Asset(ROA) yaitu sebesar 0,713 dan 1. Hipotesis yang dihasilkan menunjukkan bahwa terdapat pengaruh positif antara intelectual capital terhadap kinerja perusahaan sebesar 0,470 namun tidak signifikan dikarenakan nilai t lebih rendah dari t tabel yaitu 1,592 < 1,96 Kata Kunci: Intellectual Capital, Kinerja Perusahaan, ROA, VACA,VAHU,STVA

scholarly journals Keberhasilan Sistem Informasi Akuntansi Dideterminasi Oleh Etika Pengguna

2019 ◽  
Vol 1 (1) ◽  
pp. 58-74
Author(s):  
Sri Dewi Anggadini
Keyword(s):  
Survey Research ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

Etika pengguna  merupakan prinsip moral bagi seseorang yang berkaitan dengan perilaku baik dan buruk dalam menjalankan aktivitas SIA.Keberhasilan SIA adalah integrasi semua unsur disebut juga komponen SIA.Tujuannya yaitu untuk mengetahui besarnya sistem informasi akuntansi yang dideterminasi oleh etika pengguna.Berdasarkan hasil penelitian ini dapat diajdikan  masukan pada Badan Usaha Milik Negara untuk menerapkan budaya etis, tanggung jawab, disiplin kerja, loyal dan patuh serta memberikan yang terbaik bagi organisasi.  Metode penelitian yang digunakan bersifat deskriptif verifikatif dan termasuk survey research..Teknik pengumpulan data menggunakan kuesioner dan wawancara.Unit analisis dalam penelitian ini adalah bagian Akuntansi Keuangan di BUMN.Untuk analisis data menggunakan pemodelan strukural SEM-PLS (Structural Equation Model- Partial Least Square).Hasil penelitian menunjukkan bahwa etika pengguna berpengaruh terhadap kualitas sistem informasi akuntansi. Namun, berkualitasnya SIAdisebabkan responsibility, accountability dan liability belum sepenuhnya diakomodir  di dalam penggunaan. Responsibility artinya bahwa karyawan BUMN secara rata-rata memiliki rasa tanggung jawab terhadap pekerjaan yang ditugaskannya. Accountability artinya karyawan BUMN dalam penggunaan sistem informasi akuntansi  seringkalimenerima tanggung jawab.Liability artinya karyawan BUMN dalam penggunaan sistem akuntansi perusahaan  seringkaliberupaya untuk mencari solusi yang terbaik. Berdasarkan pengolahan data bahwa  penerapanSIA  belum sepenuhnya mengadopsi etika yang dimiliki pengguna dalam menggunakan sistem informasi akuntansi. Kata Kunci : Etika Pengguna dan Keberhasilan Sistem Informasi Akuntansi.

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

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