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.

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 FACTORS AFFECTING THE INTENTION TO PURCHASE ORGANIC VEGETABLES WITH THEORY PLANNED BEHAVIOUR APPROACH

2021 ◽  
Vol 21 (02) ◽  
pp. 103-110
Author(s):  
Septiadinur Rejeki ◽  
Novil Dedy Andriatmoko ◽  
Hery Toiba
Keyword(s):  
Structural Equation ◽  
Healthy Lifestyle ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Partial Least Square ◽  
Least Square ◽  
Perceived Behavioral Control ◽  
Food Ingredient ◽  
Planned Behaviour ◽  
Organic Vegetables

The recent modern healthy lifestyle is influenced by the selection of food ingredient such as organic vegetables. Organic vegetables are well known in community. But, the purchase of organic vegetables has decreased in the last few years because price has been high, packaging and quality have not been interesting, and low priority on organic vegetables than conventional vegetables. This research was conducted by the Theory Planned Behaviour (TPB) approach with 6 variables. Those are price, packaging, quality, attitude, subjective norms, and perceived behavioral control to analyze the effect of factor to the decreased purchase attitude and intention buy organic vegetables with Structural Equation Model (SEM)-Partial Least Square (PLS) analysis. The results showed that the following factors are price, quality, attitude, subjective norms, and perceived behavioral control have an effect to the decreased purchase attitude and intention buy organic vegetables. So, it can be a strategy for selling and consuming organic vegetables in the future.

scholarly journals CUSTOMER PURCHASE INTENTION ON SHARIA MUTUAL FUND PRODUCTS: A TPB APPROACH

2019 ◽  
Vol 4 (1) ◽  
pp. 37
Author(s):  
Evie Octarina ◽  
Hartoyo Hartoyo ◽  
Irfan Syauqi Beik
Keyword(s):  
Risk Perception ◽  
Significant Influence ◽  
Mutual Fund ◽  
Structural Equation ◽  
Behavioral Control ◽  
Subjective Norm ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Perceived Behavioral Control

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.

scholarly journals The Analysis of Factors Influencing Customer in Choosing Financial Service Product at Sharia Multifinance

2020 ◽  
Vol 4 (2) ◽  
pp. 54
Author(s):  
Deni Nasri ◽  
Mukhamad Najib ◽  
Eng Saiful Anwar
Keyword(s):  
Decision Making ◽  
Financial Services ◽  
Structural Equation ◽  
Consumer Behaviour ◽  
Behavioral Control ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Product Attribute

In recent years consumer behaviour plays an important role on influencing customers' preferences to use a financing service. Contemporary consumers are becoming more selective in their choices, as they are more well-informed of a particular product or service. This research investigates the decision-making process which influence customers in choosing a financing service, by analysing the influence of religiosity, TPB (attitude towards behavior, subjective norm, perceived behavioral control), and product attribute that drives customers' intent in choosing financial services in sharia multifinance. To address this notion, we collected sample feedback from 160 respondents, who are active customers of Unit Usaha Syariah (UUS) multifinance ABC. The methododology used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS). The result shows that factors such as religiosity, attitude towards behavior, subjective norms and product attribute affect consumers' intention in purchasing a financing service. On the other hand, perceived behavioral control has no significant influence on consumers' decision-making. Therefore, it is imperative for those involved in the sharia multifinance industry to gain more insight in order to perceive market opportunities based on consumer behavior by developing suitable marketing strategies in order to capture their interest to opt for financing services in sharia multifinance. Keywords: Consumer behaviour, religiosity, TPB, attribute product, sharia multifinance

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

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.

scholarly journals PENGUJIAN TERHADAP NIAT MAHASISWA DIPLOMA III AKUNTANSI MENGIKUTI PELATIHAN BREVET PAJAK

Wahana ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 99-113
Author(s):  
Yanto Darmawan
Keyword(s):  
Structural Equation ◽  
Behavioral Control ◽  
Subjective Norm ◽  
Subjective Norms ◽  
Partial Least Square ◽  
Least Square ◽  
Perceived Behavioral Control ◽  
Certification Program ◽  
Behavior Control ◽  
Equation Modelling

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

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

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.

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

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.

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>

The Influence of Leadership Style, Work Environment on Job Satisfaction and Employee Performance at PT. Khrisna Multi Lintas Cemerlang

2018 ◽  
Vol 9 (03) ◽  
pp. 20544-20552
Author(s):  
Ni Putu Rista Kusumadewi ◽  
I Nengah Sudja ◽  
I Wayan Sujana
Keyword(s):  
Job Satisfaction ◽  
Work Environment ◽  
Leadership Style ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
High Knowledge ◽  
Research Population

This study aims to examine and analyze the relationship between leadership style, work environment, job satisfaction and employee performance. This research was conducted at PT. Khrisna Multi Lintas Cemerlang with the research population were all employees who work in the company. All data obtained from questionnaires were suitable for use, then were analyzed by using structural equation model based on variant analysis which is known as Partial Least Square (PLS). The result of this research shows that the leadership style has positive and significant effect on employee performance, the work environment has positive and significant effect on employee performance, the leadership style has positive and significant effect on job satisfaction, the work environment has positive and significant effect on job satisfaction and job satisfaction has positive and significant on employee performance. The implication of this research was that the leadership needs to give freedom to subordinate to express their opinions, the workplace air temperature was well regulated, the work that was charged according to the ability and expertise, always guided by the company standard in carrying out each task and the employee has high knowledge in solving problem

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