scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA MELAKUKAN TINDAKAN WHISTLEBLOWING

2018 ◽  
Vol 11 (1) ◽  
pp. 56-63
Author(s):  
Mellisa Fitri Dwi Handika ◽  
Dwiyani Sudaryanti

Those are a lot of fraud that make the state agencies urge the accountans to report the fraud they knew. Whistleblowing is an effective way to detect any fraud. This study aims to examine the factors influencing whistleblowing intention, with Theory of Planned Behavior as a theoritical basis. Research data are collected by distributing questionnaires to 171 respondents. Hypothesis testing was analyzed by using multiple linear regressions. The results showed that attitude has no significant influence to whistleblowing intention, while subjective norm and perceived behavioral control has positively significant influence to whisleblowing intention. Simultantly attitude, subjective norm, and perceived behavioral control has significantly influence to whistleblowing intention. The results also showed the urgency of ethical aspect in curriculum and learning syste and the importance of ethical attitude and positive educative environment.

2019 ◽  
Vol 4 (1) ◽  
pp. 37
Author(s):  
Evie Octarina ◽  
Hartoyo Hartoyo ◽  
Irfan Syauqi Beik

This study aimed to determine the influence of variables in TPB (attitude toward behavior, perceived behavioral control, subjective norm), religiosity, knowledge, and risk perception to intention purchase of sharia mutual fund. The sample in this study was customer of Bank Sharia XYZ of 164 customers. The analysis applied in this study was Structural Equation Modeling-Partial Least Square. The result of this research showed that the independent variable had positive and significant influence to dependent variables attitude toward behavior and subjective norm. Religiosity and knowledge have no significant influence toward intention to purchase, while perceived behavioral control and risk perception had no significant influence with intention to purchases. The other result showed that religiosity had a positive significant influence to attitude toward behavior. The conclusion of this research shown that religiosity is the factor which influence attitude toward behavior, attitude toward behavior and subjective norm are the factors which influence intention purchase of sharia mutual fund.


2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Tommy Setiawan Ruslim ◽  
Mukti Rahardjo ◽  
Hannes Widjaya

In the era of computerization today, almost every company big and small usecomputers in running its business activities. Even not only within the scope of the company, both of the students, other businessmen are also many who use computers to help business activities. The high level of demand for the needs of the software to create a number of parties to create pirated software with a much cheaper price, so it is allegedly can make software makers experience losses of course. By doing a similar research as conducted by Yoon (2011), the authors conducted research on the intention to perform digital piracy in S1 Management Faculty of Economics Tarumanagara University. By using questionnaires, data is processed with PASW 18.00 software, there is also result of this research is subjective norm as independent variable (X1) and perceived behavioral control (X2) have significant influence to intention to commit digital piracy (Y).


2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Maharriffyan Maharriffyan ◽  
Rachmawati Meita Oktaviani

<p><strong><em>ABSTRACT</em></strong><strong><em> : </em></strong><em>This study aims to test and analyze factors that affect taxpayer intentions with variable attitudes, subjective norms, behavioral control, and the perspective of the Theory of Planned Behavior, which will all be tested either partially or simultaneously against taxpayer intentions. The population in the study was all Micro, Small, Medium Enterprises (MSMEs) registered with the Office of Cooperatives and Micro, Small, Medium Enterprises (MSMEs) in Pati Regency. The number of samples conducted in this study was 150 samples. Determination of the number of samples in this study using the Slovin formula. The data collection techniques in this study were used by sharing the questionnaire sheets and data analysis methods using multiple linear regressions with analysis tools using SPSS version 22. The study results show that variable attitudes affect taxpayers' intentions, with evidence of a significant value of  &lt;0.1. Subjective norm variables affect taxpayers' intentions, as evidenced by a significant value of 0.000 &lt; 0.05. Perceived behavioral control variables did not affect taxpayers, evidenced by a significantly higher value of 0.948 &gt; 0.05.</em></p><p><strong><em>Keywords</em></strong><strong><em>: </em></strong><em> </em><em>Attitudes, Subjective Norm, </em><em>Perceived Behavioral Control</em><em>,  Taxpayer Intentions.</em></p><p><em> </em></p><p><strong>ABSTRAK : </strong><em>Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi  niat wajib pajak dengan variabel sikap, norma subjektif, kontrol perilaku atau perspektif Theory of Planned Behavior yang keseluruhannya akan diuji baik secara parsial maupun secara simultan terhadap niat wajib pajak. Populasi pada penelitian adalah seluruh Usaha Mikro, Kecil, Menengah (UMKM) yang terdaftar pada Dinas Koperasi dan Usaha Mikro, Kecil, Menengah (UMKM) di Kabupaten Pati. Jumlah sampel yang dilakukan pada penelitian ini sebanyak 150 sampel. Penentuan jumlah sampel pada penelitian ini menggunakan rumus Slovin. Teknik pengumpulan data pada penelitian ini menggunakan cara membagikan lembar kuesioner dan metode analisis data menggunakan regresi linier berganda dengan alat analisis menggunakan SPSS versi 22. Berdasarkan hasil penelitian, yang pertama menunjukkan bahwa variabel sikap berpengaruh terhadap niat wajib pajak, dengan dibuktikan hasil dari nilai signifikan &lt; 0,1. Variabel norma subjektif berpengaruh terhadap niat wajib pajak, dibuktikan dengan nilai signifikan 0,000 &lt; 0,05. Variabel kontrol perilaku tidak berpengaruh terhadap wajib pajak, dibuktikan dengan nilai signifikan yang lebih tinggi</em><em>, </em><em>yaitu 0,948 &gt; 0,05.</em></p><p><strong><em>Kata Kunci:</em></strong><em> Sikap, Norma Subjektif, Kontrol Perilaku, Niat Wajib Pajak</em></p>


2017 ◽  
pp. 89-106 ◽  
Author(s):  
Mai Nguyen Thi Tuyet ◽  
Hung Nguyen Vu ◽  
Linh Nguyen Hoang ◽  
Minh Nguyen Hoang

This study focuses on examining the impact of three components of materialism on green purchase intention for urban consumers in Vietnam, an emerging economy. An extended Theory of Planned Behavior (TPB) is applied as the conceptual framework for this study. The hypotheses are empirically tested using survey data obtained from consumers in Hanoi, the capital of Vietnam. The regression results show support for most of our hypotheses. The findings indicate that two out of three facets of materialism are significant predictors of green purchase intention. Specifically, success is found to be negatively related to purchase intention, while happiness is related positively to the intention. All three antecedents in the TPB model, including attitude towards green purchase, subjective norm, and perceived behavioral control are also found to have positive impacts on purchase intention. The research findings are discussed and implications for managers and policy makers are provided.


2021 ◽  
Vol 13 (10) ◽  
pp. 5331
Author(s):  
Nicolás C. Bronfman ◽  
Paula B. Repetto ◽  
Pamela C. Cisternas ◽  
Javiera V. Castañeda

The COVID-19 pandemic forced people worldwide to implement a series of preventive hygiene and distancing measures that have significantly altered their way of life. This study examined an adapted version of the Theory of Planned Behavior (TPB) on adopting preventive behavior against COVID-19. Data was collected using a web survey completed by 1004 college students a few weeks after the first wave of infections in Chile. Our findings show that the subjective norm was the strongest predictor of adopting preventive behaviors, followed by the knowledge level and perceived behavioral control. Contrary to expectations, we found no evidence that an attitude towards preventive action predicted actual adoption of preventive behavior against COVID-19. However, knowledge and social norms play a significant role. We discuss implications for effective risk communication.


Halal transportation services is one of the crucial components of producing Halal products. Since Halal is unique and involves elaborate regulations and executions, therefore it requires huge investment. Like any other supply chain, the transportation cost will be transferred to the end users, normally the customers, thus increasing the price of final products. It is notably common to find studies done on Muslim customers and their preference on Halal products, however, studies on Muslims preferences towards Halal transportation could still be considered as novel. By adopting the Theory of Planned Behavior and religiosity; and by taking into account the moderating effect of knowledge, this study aims to identify the factors that lead to the customers’ willingness to pay for the Halal transportation cost. Using a purposive sampling method, the data was collected among Muslim consumers in a prominent shopping complex in Malaysia and was analyzed using Smart Partial Least Squares (PLS). Based on the finding, it is shown that the attitude and perceived behavioral control gave a positive relationship with the willingness to pay for Halal transportation. Meanwhile, subjective norm and religiosity were on the opposite as there were both hold an insignificant effect towards the willingness to pay for the Halal transportation. Knowledge has moderated the relationship between attitude and willingness to pay for Halal transportation, but not for the relationship between subjective norm and perceived behavioral control. It is expected that this study could provide a better understanding of Muslim consumers’ behavior on purchasing for Halal transportation, as well as other Halal supply chain activities.


Author(s):  
Cecia Rahmadanty ◽  
Masmira Kurniawati

A large number of muslim population in Indonesia have an impact on the development of muslim fashion in Indonesia and led to the emergence of muslim communities such as Hijabers Surabaya community. Hijabers Surabaya community also linked himself with sharia, such as cooperation with the islamic banking in which all community members will get free sharia account when joining the community.This research focuses on the behavior and attitude of community members towards the use of sharia account by using the theory of planned behavior perspective. This study used Structural Equation Model. Total participants in this study amounted to 150 members. The results obtained in this study is: (1) Behavior belief affect the attitude toward behavior. (2) Normative belief not effect the subjective norm. (3) Motivation to comply not effect the subjective norm. (4) Control belief affect the perceived behavioral control. (5) Attitude toward behavior affect the intention to use. (6) Subjective norm not affect the intention to use. (7) Perceived behavioral control not affect to the intention to use.


Author(s):  
Budi Harsanto ◽  
Dika Jatnika

The purpose of this paper is to determine the intention of consumer in choosing halal products, particularly for food products. The three main elements in the Theory of Planned Behavior (TPB) consisting of attitude, subjective norm, and perceived behavioral control is connected to the intention to consume halal products, particularly halal food. This study refers to the two studies both in the Malaysian context. This is a survey-based research. It used a questionnaire for collecting the data taken from  151 active students of Faculty of Economics and Business in Unpad who participated as the respondents in this research. The data were analysed using a descriptive statistics, correlation, chi-square. and multiple regression. The findings show that the three main elements have a significance effect on the intention. This study is unique since it was conducted in Indonesia’s context and the results is slightly different from the findings of the previous one.


2017 ◽  
Vol 31 (1) ◽  
pp. 325
Author(s):  
Markus Surkamta Eric Santosa

The way consumers think about the products they will buy determines their buying behavior. The decision to buy a particular product is obviously in accordance with the buyer’s attitude. The buyers will also feel more comfortable if their behavior meets with the approval and expectations of the people close to them. While the development of a certain attitude has no effect on subjective judgment, the effect of compromise is likely to make a contribution to its development. Since it is still unclear, this study’s main purposed is to clarify this. In addition, while an attitude is theorized as being a predictor of behavior, through behavioral intention, the study’s secondary purpose is to boost the earlier findings. Likewise, in accordance with the theory of planned behavior, the study will also examine the other predictors of behavioral intention, in relation to the behavioral intention itself. A sample consisting of a 100 respondents was compiled by using the convenience and judgment technique. The data were analyzed using Amos 16.0 and SPSS 16.0. As expected, the compromise effect had a significant influence on whether the customers’ attitude or the subjective norm was the main determinant. Likewise, the customers’ attitude, the subjective norm and perceived behavioral control were confirmed as good predictors of customers’ behavioral intentions.


This study examined the relationship between attitude, subjective norms and perceived behavioral control with the intention to provide halal maintenance to the family among Muslim fathers in Malaysia. The participants comprised of 353 Muslim fathers. The data were collected via a self-administered questionnaire. Findings from the study showed that there was a positive relationship between attitude, subjective norms and perceived behavioral control with the father’s intention to provide halal maintenance for the family. In addition, the subjective norm is proven to be the most significant predictor of the intention to provide halal maintenance for the family.


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