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Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education
Full text linkThis research, titled "Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education," explores how perceived desirability (the desire to engage in entrepreneurship) and perceived feasibility (the practicality of engaging in entrepreneurship) shape the entrepreneurial intentions of accounting students. The study aims to evaluate how these perceptions influence students' willingness to undertake entrepreneurial activities. Using structural equation modeling (SEM), the research analyzes data from 120 students in the 6th and 8th semesters of the 2020 and 2021 cohorts who have taken entrepreneurship courses. A non-random sampling technique was employed for its convenience in data collection. The findings indicate that perceived desirability significantly impacts entrepreneurial intentions, with a t-statistic value of 6.992, while perceived feasibility also shows a significant effect, with a t-statistic value of 3.552. The study aims to provide a comprehensive understanding of the factors that motivate or hinder students' entrepreneurial intentions. The insights gained are expected to enhance accounting education and promote entrepreneurship among students. By identifying the key factors influencing entrepreneurial intentions, educational institutions can better design programs and curricula that create a supportive environment for aspiring entrepreneurs. This approach can lead to more students engaging in entrepreneurial activities, ultimately contributing to growth and innovation within the field of accounting and beyond. The research underscores the importance of fostering an entrepreneurial mindset in accounting education to drive future innovation and economic development
S.C.C.O.R.E Model dan Budaya Etis Organisasi Terhadap Penyalahgunaan Aset
Full text linkThis study evaluated how pressure, opportunity, rationalization, capability, ego, collusion, and organizational ethical culture influence asset misuse. The research included 294 employees from non-ministerial government agencies in Indonesia, selected using a simple random sampling technique. Data were collected through a questionnaire distributed via Google Forms. To analyze the data, this study used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. This study found that the variables of capability and ego have no significant influence on asset misappropriation; the variables of pressure, opportunity, rationalization, collusion, on the other hand, have a positive and significant influence on asset misappropriation. Organizational ethical culture can reduce the influence of pressure on asset misappropriation but cannot reduce the influence of opportunity, rationalization, capability, ego, collusion on asset misappropriation. This research helps the government make policies to reduce fraud, especially asset misappropriation. Furthermore, the findings of this study can serve as an evaluation guide to enhance fraud prevention efforts in the workplace, particularly for Indonesian government institutions outside the ministries included in this stud
Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia
Full text linkThis research aims to examine the influence of Intellectual Capital and directors' characteristics on financial distress. This research used 90 samples from 15 retail companies listed on the Indonesia Stock Exchange in 2017-2022. Technical data analysts use multiple linear regression. The research results show that intellectual capital has a significant positive effect on financial distress because the value of intellectual capital is a hidden value that gives companies a competitive advantage. This research shows that companies with high intellectual capital values ??will significantly improve their financial conditions and will not experience financial problems. Gender diversity of the board of directors has a significant negative effect on financial distress. This is because in Indonesia, there are still few female board directors and female directors need more time to take policies in predicting company bankruptcy. The age of directors does not have a significant effect on financial distress. This is because young directors, who are considered more open to new things and have a more dynamic way of thinking, will not necessarily benefit the Company if they are not balanced with mature calculations, emotional control and a consistent mindset. Directors' education has a significant positive effect on financial distress, this is because educational background will influence the knowledge possessed by having existing business and economic knowledge so that they have better abilities to manage the business and provide direction in predicting the company's financial distress
Pengaruh Tarif Pajak, Kepercayaan Penggunaan Dana, dan Pemahaman Akuntansi terhadap Kepatuhan Pajak Melalui Religiusitas
Full text linkThis research examines taxpayer compliance in Micro, Small and Medium Enterprises using three independent variables, namely tax rates, confidence in the use of funds, and understanding of accounting. What is used as an intervening variable is religious characteristics. The research was carried out by distributing questionnaires to Micro, Small and Medium Enterprises in Balikpapan. The total number of questionnaires distributed was 115 and 88 samples met the requirements for processing. The method used is regression analysis using SmartPLS 3 software. This research found that there is a positive but not significant effect of the tax rate variable on tax compliance, trust in the use of funds has a positive and significant effect on tax compliance, accounting understanding has a positive and significant effect on tax compliance. , religiosity has a positive but not significant effect on tax compliance, while religiosity, when it is an intervening variable, has no effect on tax compliance. Tax rates have no effect on tax compliance through religiosity, trust in the use of funds has no effect on tax compliance through religiosity, and understanding accounting has no effect on tax compliance through religiosity. This shows that a person's religious nature is not able to have an impact on taxpayers' perceptions of the tax rates applied by the government, it does not have an impact on taxpayers' perceptions of integrity and government policies, religious nature has no impact on taxpayers' perceptions of increasing their accounting knowledge. on taxpayer compliance in paying taxe
Analisis Faktor-Faktor Konsumen Terhadap Purchase Intention Sepeda Listrik Menggunakan TAM3
Full text linkof people's strong purchasing power and the reasonable cost of electric bicycles. Purposive sampling was employed in questionnaire sampling. Because this study has forty indikator items, it requires a sample size of 200 respondents. The TAM3 model, which has 17 variables, is used in the research model. Only three variables—Subjective Norm, work relevance, and Output Quality—are known to be partially significant and to positively impact Perceived Usefulness . Five factors are identified as partially significant determinants of Perceived Ease of Use; three factors are positively correlated: Self-efficacy, Playfulness, and enjoyment; the other two are negatively correlated: Anxiety and Objective Usability. Perceived Usefulness and Perceived Ease of Use are partially known to have a positive and significant influence on Behavioral Intention. Then it is known that Behavioral Intention has a positive and significant influence on Purchase Intention
Financial Management Behavior in Indonesia: Gender Perspective
Full text linkThis study aims to compare financial behavior between unmarried working men and women. This research used a purposive sampling technique with a total of 100 respondents. To achieve the research objectives, this research uses quantitative methods with independent sample t test data analysis. The research results show that there is no difference in the financial behavior of unmarried working men and women in Indonesia. This research shows that individual financial behavior is determined by how individuals gain financial knowledge and self-control in financial management. The limitations of this research are this research uses a sample of unmarried working men and women in Indonesia so it cannot be generalized to other countries. Second, this research does not use control variables that influence financial management behavior such as Financial Attitude, Financial Knowledge, and Locus of Control
Reaksi Investor Pasca Pengumuman Indeks Idx High Dividen 20
Full text linkThe capital market is an attractive investment instrument for investors who want to profit from stock price movement. One of the indices that is quite popular in the capital market is the Idx High Dividend 20 Index. The announcement of the Idx High Dividend 20 Index is thought to influence investor behavior and result in significant changes in stock price and stock trading volume. This study is an event study that aims to empirically test the differences in abnormal returns and volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index. This study is a quantitative study. The results showed that the Asymp sig (2 Tailed) abnormal return was 0.086>0.05, so H1 which was left was rejected, which means there was no significant difference in the abnormal stock return value before and after the announcement. However, the statistical results showed that the average value of the volume of stock trading activity after the announcement of the Idx High Dividend 20 Index increased to 1.73540 and was supported by the results of the ranking test, there were 182 data from 260 data or around 70% of the value after>after the announcement of the Idx High Dividend 20 Index with the Asymp Value. Sig (2-tailed) of 0.000,0.05. Based on this value, the accepted H2 means that there is a difference in the volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index
Analisis Pengaruh Environment, Social, General Disclosure, dan Indikator Keuangan terhadap Nilai Perusahaan: Sektor Perkebunan di BEI
No full textPenelitian ini bertujuan untuk menguji pengaruh pengungkapan Environmental Social Governance (ESG), ROA, ROE, leverage, ukuran, dan pertumbuhan perusahaan terhadap nilai perusahaan (firm value). Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI), serta penilaian atas pengungkapan ESG pada setiap perusahaan sampel dengan menggunakan data dari situs esgi.ai. Industri perkebunan dipilih sebagai fokus penelitian berdasarkan pemahamaan bahwa ekspansi penggunaaan lahan pada industri perkebunan berpotensi bertentangan dengan penerapan keberlanjutan (sustainability) dan ESG. Penelitian ini merupakan penelitian kuantitatif, dengan populasi penelitian adalah seluruh perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2022. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh data sebanyak 24 perusahaan selama 4 tahun. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel Leverage, Firm Size dan Growth, masing-masing dari ketiga variabel ini berpengaruh secara signifikan terhadap Firm Value. Variabel Environment disclosure, Social disclosure, General disclosure, ROA, dan ROE, secara parsial tidak berpengaruh secara signifikan terhadap Nilai Perusahaan. Secara simultan, seluruh variabel independen berpengaruh terhadap variabel dependen (Firm Value). Kata kunci: pengungkapan ESG; ROA; leverage; pertumbuhan; nilai perusahaa
Carbon Emission Disclosure, Corporate Social Responsibility, Green Accounting : Firm Value Moderated by Profitability
Full text linkFirm value, as used in accounting, is the value derived from the market and represented by stock prices. Among the elements that influence firm value are carbon disclosure, CSR, and green accounting. By applying profitability as a control variable, this study examines how carbon disclosure, CSR, and green accounting impact firm value. A total of 186 energy and basic materials companies listed on the Indonesia Stock Exchange were the subjects of the study. The sample for this study includes 14 companies from the energy & basic materials sector that regularly publish sustainability reports and annual reports with regard to profitability between 2021 and 2023. The sample for this study consists of 14 companies from the energy and basic materials sector that regularly release sustainability reports and annual reports for the years 2021-2023 with regard to profitability. In this study, Eviews 12 software was used to conduct panel data regression analysis and modified regression analysis (MRA). The findings show that although carbon disclosure and green accounting have no impact on firm value, corporate social responsibility (CSR) significantly affects it. Furthermore, corporate profitability does not increase or decrease the impact of CSR, carbon disclosure, and green accounting on firm value
The Impact of Financial Literacy, Technological Progress, Income, and Lifestyle on Investment Interest: The Role of Gender as a Moderator Variable
No full textAlong with the development of the global economy and changing financial trends, students are increasingly faced with opportunities to get involved in various investment instruments. Therefore, students are potential young investors who are expected to be able to contribute actively to advancing and increasing investment. This research aims to examine and describe the factors that influence students' investment interest in the city of Medan. This research was conducted at economics faculties at six universities in Medan City. The data source for this research is a primary data source. This research uses a quantitative approach. The sample for this research consisted of 262 data which met the sample criteria using the purposive sampling method. The data obtained was then analyzed using Partial Least Square-SEM with the help of the smartPLS 4.0 application. Partial research results show that financial literacy, technological progress, income have a positive and significant effect on investment interest, lifestyle does not have a significant effect on investment interest. The moderating variable gender does not act as a moderating variable that strengthens or weakens the relationship between Financial Literacy and Investment Interest. Gender as a moderating variable further strengthens the relationship between Technological Progress and Investment Interest. The gender moderating variable does not influence the relationship between Income and Investment Interest. Gender as a moderating variable does not strengthen or weaken the relationship between Lifestyle and Investment Interest. It is hoped that this research can provide additional contributions in the field of similar literature for the development of further research and be useful for interested parties.