PENGUJIAN TERHADAP NIAT MAHASISWA DIPLOMA III AKUNTANSI MENGIKUTI PELATIHAN BREVET PAJAK

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

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Pengaruh Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku Terhadap Minat Kepemilikan Kartu Kredit

Jurnal Manajemen dan Bisnis Indonesia ◽

10.31843/jmbi.v4i3.126 ◽

2017 ◽

Vol 4 (3) ◽

pp. 306-332

Author(s):

Idris Idris ◽

Arief Bowo Prayoga Kasmo

Keyword(s):

Credit Card ◽

Behavioral Control ◽

Subjective Norm ◽

Subjective Norms ◽

Partial Least Square ◽

Least Square ◽

Perceived Behavioral Control ◽

Behavior Control ◽

Descriptive Approach ◽

Quantitative Descriptive

This study as a purpose to determine the effect of attitudes, subjective norms and perceived behavioral control to intention of credit card ownership. The object of this study is customer of Bank which do not have credit card. This research was conducted on 105 respondents by using quantitative descriptive approach. Data analysis is processed by using SEM-PLS (Partial Least Square) and data is processed by using SmartPLS tools. The results of this study indicate that the attitude proved to have a significant effect on intention of credit card ownership because it has a T-value above 1.96 that is 3,372, subjective norms have not proven significant effect to intention of credit card ownership because it has T - value below 1.96 that is 1.537, perceived behavioral control found the results proved to have a significant effect to intention of credit card ownership because it has T - value above 1.96 that is 3,689. Therefore, the result of this study stated that attitude and perceived behavioral control has significantly effect to intention of credit card ownership, whereas subjective norm has no significant effect to intention of credit card ownership. Keywords: Attitude, Subjective Norms, Behavior Control Perception, Intention to ownership, credit card

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

Agricultural Social Economic Journal ◽

10.21776/ub.agrise.2021.021.2.3 ◽

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.

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

Journal of Consumer Sciences ◽

10.29244/jcs.4.1.37-47 ◽

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.

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PENGARUH PEMBINAAN PEMERINTAH TERHADAP PERTUMBUHAN USAHA YANG DIMEDIASI OLEH SIKAP PADA PERTUMBUHAN USAHA, NORMA SUBYEKTIF DAN PERCEIVED BEHAVIOR CONTROL PENGUSAHA UKM

Jurnal Ilmu Sosial dan Humaniora ◽

10.23887/jish-undiksha.v5i1.8285 ◽

2016 ◽

Vol 5 (1) ◽

Author(s):

Ni Made Suci

Keyword(s):

Structural Equation ◽

Behavioral Control ◽

Subjective Norm ◽

Perceived Behavioral Control ◽

Business Growth ◽

Behavior Control ◽

Equation Modelling ◽

Perceived Behavior Control ◽

Attitude Toward Business ◽

Perceived Behavior

Abstrak Tujuan penelitian ini adalah menguji pengaruh pembinaan pemerintah terhadap pertumbuhan usaha yang dimediasi oleh sikap pada pertumbuhan usaha, norma subyektif, perceived behavior control/PBC pengusaha pada UKM di Provinsi Bali. Penelitian ekplanatori ini menggunakan pendekatan kuantitatif untuk menghasilkan temuan yang bersifat konklusif. Jumlah sampel sebanyak 180 pengusaha yang ditetapkan berdasarkan teknik purposive sampling. Teknik pengumpulan data adalah survey dengan instrumen kuesioner. Teknik analisis data dengan Structural Equation Modelling (SEM). Hasil penelitian menunjukkan bahwa: (1) Pembinaan pemerintah berpengaruh positif dan signifikan terhadap sikap pada pertumbuhan usaha, norma subyektif dan PBC pengusaha (2) Norma subyektif dan PBC pengusaha berpengaruh positif dan signifikan terhadap pertumbuhan usaha UKM. (3) Sikap pada pertumbuhan berpengaruh signifikan terhadap pertumbuhan usaha. (4) Norma subyektif dan PBC terbukti memediasi pengaruh pembinaan terhadap pertumbuhan usaha. (5) Sikap pada pertumbuhan usaha tidak terbukti memediasi pengaruh pembinaan terhadap pertumbuhan usaha pada UKM. Perlu program pembinaan yang tepat secara berkelanjutan untuk membentuk sikap dan perilaku positif pengusaha dalam mengembangkan usaha. Kata kunci: pembinaan, sikap pada pertumbuhan usaha, norma subyektif, perceived behavior control dan pertumbuhan usaha Abstract The purpose of this study was to test the effect of government guidance on business growth of SMEs mediated by entrepreneur’s attitude toward business growth, subjective norms, perceived behavioral control / PBC to SMEs in the Province of Bali. This explanatory research uses a quantitative approach to generate conclusive findings. The total sample of 180 entrepreneurs who are determined based on purposive sampling technique. Data collection techniques are survey by questionnaire. Data analysis techniques with Structural Equation Modelling (SEM). The results showed that: (1) Guidance government have significant and positive effect on the entrepreneur’s attitude toward business growth, subjective norm and PBC (2) Entrepreneur’s subjective norm and PBC have positive and significant impact on the growth of SMEs (3) The entrepreneur’s attitude toward business growth does not significantly affect on business growth of SMEs. (4) The subjective norm and PBC proved to mediate the effect of govermen guidance on business growth (5) The entrepreneur’s attitude toward business growth is not proven to mediate the effect of govermen guidance on business growth in SMEs. Need proper and continuing coaching program to form positive attitudes and behavior of entrepreneur,s in developing businesses. Keywords: coaching, attitude to business growth, subjective norm, perceived behavioral control and business growth

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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.

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

Sustainability ◽

10.3390/su12135266 ◽

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.

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PENGARUH ELEMEN KONTEKSTUAL TERHADAP INTENSI BERWIRAUSAHA MAHASISWA DIPLOMA III AKUNTANSI

Wahana ◽

10.35591/whn.v21i2.143 ◽

2019 ◽

Vol 21 (2) ◽

pp. 88-97

Author(s):

Yanto Darmawan

Keyword(s):

Structural Equation ◽

Academic Support ◽

Contextual Factors ◽

Entrepreneurial Intention ◽

Subjective Norm ◽

Partial Least Square ◽

Least Square ◽

Entrepreneurial Intentions ◽

Structural Support ◽

Equation Modelling

This study aims to investigate factors that influence entrepreneurial intention of student of Diploma III in accounting. The model which is analyzed include contextual factors (instrumen readiness, academic support and structural support). Data was obtained through questionnaires from 261 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the entrepreneurial intentions of students of Diploma III in accounting is influenced by instrumen readiness, and structural support. Keywords: entrepreneurial intention, subjective norm, contextual factors, partial least square

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Prediksi E-Wom dan Subjective Norm terhadap Purchase Intention: Brand Attitude Sebagai Variabel Mediasi

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v2i3.9590 ◽

2020 ◽

Vol 2 (3) ◽

pp. 765

Author(s):

Leonardo Tan ◽

Keni Keni

Keyword(s):

Conceptual Model ◽

Structural Equation Modelling ◽

Purchase Intention ◽

Structural Equation ◽

Subjective Norm ◽

Brand Attitude ◽

Partial Least Square ◽

Least Square ◽

Equation Modelling ◽

Convenience Sampling

The purpose of this paper is to examine whether 1) E-WOM and subjective norm can predict purchase intention 2) E-WOM and subjective norm can predict brand attitude 3) brand attitude can predict purchase intention 4) brand attitude mediates the prediction E-WOM and subjective norm on purchase intention. The conceptual model and the analysis of related hypotheses were based on a convenience sampling of one of bubble tea brand’s consumers based in Jakarta. The data were collected using quetionnaire. In total, 153 participants responded to the survey. Structural equation modelling (SEM), specifically partial least square (PLS) was employed to analyze the data. The results indicate that E-WOM and subjective norm are positive and significant predictors towards brand attitude. E-WOM and brand attitude are positive and significant predictors towards purchase intention. brand attitude is positive and significant mediate E-WOM and subjective norm towards purchase intention. While subjective norm is negative and significant predictors towards purchase intention. Theoretical and practical contributions are discussed. Tujuan dari penelitian ini adalah untuk menguji apakah 1) E-WOM dan subjective norm dapat memprediksi purchase intention 2) E-WOM dan subjective norm dapat memprediksi brand attitude 3) brand attitude dapat memprediksi purchase intention 4) brand attitude dapat memediasi prediksi E-WOM dan subjective norm terhadap purchase intention. Penelitian ini menggunakan metode convenience sampling terhadap konsumen salah satu merek minuman boba yang berdomisili di Jakarta. Data dikumpulkan menggunakan kuesioner dan data yang terkumpul sebanyak 153 responden. Teknik analisis data yang digunakan dalam penelitian ini yaitu menggunakan structural equation modelling (SEM), tepatnya yaitu partial least square (PLS). Hasil dari penelitian ini menunjukkan bahwa EWOM dan subjective norm memprediksi secara positif dan signifikan terhadap brand attitude. E-WOM dan brand attitude memprediksi secara positif dan signifikan terhadap purchase intention. brand attitude memediasi prediksi E-WOM dan subjective norm terhadap purchase intention secara positif dan signifikan, sedangkan subjective norm memprediksi secara signifikan dan negatif terhadap purchase intention. Kontribusi teoritikal dan praktikal juga dibahas dalam penelitian ini.

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

ILTIZAM Journal of Sharia Economic Research ◽

10.30631/iltizam.v4i2.592 ◽

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

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