scholarly journals STUDI EMPIRIS THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI MAHASISWA MENJADI AKUNTAN

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.

scholarly journals Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud

Akuntabilitas ◽  
2021 ◽  
Vol 14 (2) ◽  
pp. 255-268
Author(s):  
Natasha Priscilla Silooy ◽  
Novita Novita
Keyword(s):  
Conflict Of Interest ◽  
Quantitative Research ◽  
Conflicts Of Interest ◽  
Least Square Method ◽  
Rent Seeking ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Accounting Firms ◽  
Analysis Technique

This study aims to prove that conflict of interest and rent seeking have a positive effect on indications of fraud based on the auditor’s perception. Indications of fraud in this study using the theory of fraud pentagon which consists of pressure, rationalization, opportunity, capability, and arrogance. Furthermore, conflicts of interest are seen from personal, relational, cultural, and structural indicators. While the indicators of rent seeking are seen from working capital, debt, corporate immunity, creative accounting, and corporate governance. This research is quantitative research using primary data. The population in this study are auditors who work in public accounting firms. The research sample consisted of 100 samples and was obtained using non-probability sampling and incidental sampling methods. The data analysis technique used the Partial Least Square method which consisted of descriptive and verification analysis. The results of the study show that conflicts of interest and rent seeking have a positive and significant effect on indications of fraud. The results of this study support the fraud pentagon theory that conflict-of-interest activities and rent seeking have an influence on indications of fraud.How to Cite: Silooy, N. P., & Novita. (2021). Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 255-268.

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

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.

scholarly journals Analisis Pengaruh Faktor-Faktor Literasi Keuangan Terhadap Keputusan Berinvestasi Pada Asuransi Jiwa di Kota Palembang

2021 ◽  
Vol 4 (3) ◽  
pp. 798-812
Author(s):  
Resa Novita ◽  
Isni Andriana ◽  
Kemas M Husni Thamrin
Keyword(s):  
Life Insurance ◽  
Financial Literacy ◽  
Structural Equation ◽  
Quantitative Research ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
And Gender

The purpose of this research is to analyze the effect perceptions about financial literacy factors against the investment decisions on life insurance in Palembang. The population in this study is the owner of life insurance in Palembang, the sampling in this study is using the Purposive Sampling method with 50 respondents as samples. The type of research used is quantitative research with primary data sources obtained from distributing questionnaires to respondents. The data analysis technique in this research are descriptive and inferential statistical analysis using Structural Equation Modeling (SEM) with smartPLS (Partial Least Square) 3.0 software. The results showed that the perception of age and gender has no significant effect against the investment decisions on life insurance in Palembang, meanwhile the perception of education level and income have a significant effect against the investment decisions on life insurance in Palembang. Keywords: Age, Gender, Level of Education, Income, Investment Decisions

scholarly journals Application of theory of planned behavior to study online booking behavior

2021 ◽  
pp. 331-340 ◽  
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.

Customer Expansion Processes Mediating by Knowledge from Customer in the Jordanian Telecommunication Sector to Achieve Customer Profitability

2015 ◽  
Vol 5 (1) ◽  
pp. 15-31
Author(s):  
Samer Alhawari
Keyword(s):  
Quantitative Research ◽  
Causal Structure ◽  
Partial Least Square ◽  
Least Square ◽  
Research Approach ◽  
Customer Profitability ◽  
Telecommunication Sector ◽  
Analysis Technique ◽  
Survey Strategy ◽  
Positive Effect

The topic of Customer profitability is a focal concern for telecommunication sector who seeks to identify its antecedents and causal structure with the aim of better understanding managing customer profitability. For this reason, Customer expansion processes and “Knowledge from Customer” is widely used in this competitive environment to achieve Customer profitability. The purpose of this paper is to suggest a model that defines how the combination between Customer expansion processes and “Knowledge from Customer” would achieve the Customer profitability. This paper adapts the quantitative research approach by using the survey strategy which is conducted by a questionnaire collected from 193 people working in the management position of Jordanian telecommunication organizations. The researcher uses the Smart Partial Least Square (PLS) as an analysis technique to test all hypotheses. The findings suggest that there is a positive effect on adapting the Customer expansion processes for improving the Customer profitability mediated by the “Knowledge from Customer”.

The Effect of Leadhership and Organizational Comitment to Performance of Employees with Working Satisfaction as Intervening Variables in Tanah Lot DTW Management Office

2018 ◽  
Vol 9 (10) ◽  
pp. 21096-21108
Author(s):  
I Putu Erawan ◽  
AA Putu Agung ◽  
Luh Kadek Budi Martini
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Quantitative Research ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Destination

This study aims to test The Influence of Leadership and Organizational Commitment to Employee Performance with Job Satisfaction as a Variable Intervening is carried out at the Dtw Tanah Lot Tabanan Office. This research is a quantitative research using primary data obtained from questionnaires and measured using a Likert scale. The population of this study were employees at the DTW Tanah Lot Tabanan management office Based on the data obtained at the Tanah Lot DTW management office in Tabanan Regency the number of employees is 40 people which is less than 100, then taken entirely, so the research is population research. (Sample saturated). Data analysis techniques used in this study are Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using the help of the Smart PLS 3.0 program. The results showed that Leadership has a positive and significant effect on job satisfaction. Organizational commitment has a positive and significant effect on job satisfaction. Leadership has a positive and significant effect on employee performance. Organizational commitment has a positive and significant effect on employee performance. Job satisfaction has a positive and significant effect on employee performance. The effect of mediation on job satisfaction variables on the indirect influence of leadership on employee performance is partial (partial mediation), meaning thatvariable job satisfaction is not a key determinant of the influence of leadership on employee performance at the Tanah Lot Tabanan Tourist Destination (DTW) office.   Influence of mediation on job satisfaction variables on indirect effects Organizational commitment to employee performance is partial (partial mediation), meaning that variable job satisfaction is not a key determinant of the influence of leadership on employee performance at the Tanah Lot Tabanan Tourist Destination (DTW) office.

The Effect of Career Development and Leadership on Employee Performance with Work Motivation as Intervening Variables on Cv. Blue Waters Bali

2018 ◽  
Vol 9 (03) ◽  
pp. 20583-20591
Author(s):  
Suyanto . ◽  
I Ketut Setia Sapta ◽  
I Nengah Sudja
Keyword(s):  
Career Development ◽  
Structural Equation ◽  
Quantitative Research ◽  
Work Motivation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Indirect Influence

The purpose of this study is to determine and maintain the influence of career on employee performance on CV. Blue Waters Bali, To know and strengthen leadership to employee performance on CV. Blue Waters Bali, to know and strengthewn career development towards employee motivation at CV. Blue Waters Bali, To know and strengthen leadership to work motivation of employees at CV. Blue Waters Bali, To know and strengthen work motivation on employee performance at CV. Blue Waters Bali This research is a quantitative research using primary data obtained from questionnaire and measurement by using likert scale. The population of this research is employees at CV. Blue Waters Bali is 52 people. The method of selecting the sample of this study using purposive sampling. The sample of this research is all employees at CV. Blue Waters Bali. Data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 3.0 program. The result of the research shows that (1) career development has positive and significant effect on work motivation, (2) positive and significant leadership leadership toward work motivation, (3) career development have positive and significant impact on employee performance, (4) positive and significant head leadership (5) the influence of mediation of work motivation variable on indirect influence of career development on performance, and (7) influence of mediation of work motivation variable on indirect influence of leadership on partial performance

scholarly journals Productive Waqf, Economic Empowerment, and Public Welfare: Evidence from Benefit Recipients at Daarut Tauhiid Waqf Institution

INFERENSI ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 1-24
Author(s):  
Wildan Munawar ◽  
M Arief Mufraini
Keyword(s):  
Quantitative Research ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Public Welfare ◽  
Economic Empowerment ◽  
The Public ◽  
Business Operations ◽  
Analysis Technique ◽  
And Training

This study aimed to determine the effect of productive waqf management on public welfare with economic empowerment as an intervening variable. The research method used quantitative research, and the data collection used a closed-ended questionnaire. The sampling was selected based on the purposive sampling technique by determining certain criteria and objectives. The data analysis technique used Partial Least Square (PLS) with the PLS 3 smart application. The results of this study concluded that productive waqf management had a positive and significant effect on public welfare with economic empowerment as an intervening variable. The better the management of productive waqf carried out by the waqf institution, the more indirectly it would improve the public welfare with good economic empowerment. The good of productive waqf management can be used as a benchmark for waqf institutions in managing waqf. This was because past experience and history have proven that well-managed waqf improved public welfare through economic empowerment carried out consistently. However, not only through the cultivation of worship and Islamic character but also supported by skills and training in business improvement, mentoring, and monitoring of business operations, as well as providing business and marketing capital.

scholarly journals The role of perceived social support in the theory of planned behavior in predicting entrepreneurial intention: Evidence from a Nigerian university

2021 ◽  
Vol 6 (2) ◽  
pp. 141-153
Author(s):  
Yazeed Muhammed ◽  
Mohammed Dantsoho ◽  
Adamu Abubakar
Keyword(s):  
Social Support ◽  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Structural Equation ◽  
Influence Factor ◽  
Perceived Social Support ◽  
Entrepreneurial Intention ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling

Despite the usefulness of the theory of planned behavior in predicting intention and behavior in different domains, the sufficiency of its use in predicting and determining intention has been debated by many scholars. This paper extended the theory of planned behavior by including social support as a possible determinant of intention in the entrepreneurship domain while looking at one of the largest universities in Nigeria. Data were collected from 432 final year students of Ahmadu Bello University in Zaria using a simple random sampling technique. Structural equation modeling was adopted using partial least square technique for data analysis. Perceived social support, attitude towards entrepreneurship, and perceived behavioral control all were found to have a significant effect on entrepreneurial intention, while subjective norms had an insignificant effect. The study found perceived social support to be an important social influence factor in the theory of planned behavior because of its influence on entrepreneurial intention. Hence, perceived social support is recommended to be included as a major construct in the theory of planned behavior.

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