WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI
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Published:
Dec 24, 2021
Keywords:
Wirausaha, Theory of Planned Behavior, Entrepreneurial Event Theory, Akuntansi
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Abstract
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.
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Saputri, A. R., & Kholid, M. N. (2021). WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 227-244. https://doi.org/10.29303/akurasi.v4i2.105
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Hendy, N. T., & Montargot, N. (2019). Understanding Academic dishonesty among business school students in France using the theory of planned behavior. International Journal of Management Education, 17(1), 85–93. https://doi.org/10.1016/j.ijme.2018.12.003
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Kimathi, F. A., Zhang, Y., & Hu, L. (2019). Citizens’ Acceptance of E-Government Service: Examining E-Tax Filing and Payment System (ETFPS) in Tanzania. African Journal of Library, Archives & Information Science, 29(1), 45–62. https://search.proquest.com/openview/399a645cf0806c14cdfc6a96911d63af/1?pq-origsite=gscholar&cbl=736345
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Liao, C., Chen, J. L., & Yen, D. C. (2007). Theory of planning behaviour (TPB) and customer satisfaction in the continued use of e-service: An integrated model. Computers in Human Behavior, 23(6), 2804–2822. https://doi.org/10.1016/j.chb.2006.05.006
Maloshonok, N., & Shmeleva, E. (2019). Factors Influencing Academic Dishonesty among Undergraduate Students at Russian Universities. Journal of Academic Ethics, 17(3), 313–329. https://doi.org/10.1007/s10805-019-9324-y
Meng, C. L., Othman, J., D’Silva, J. L., & Omar, Z. (2014). Ethical Decision Making in Academic Dishonesty with Application of Modified Theory of Planned Behavior: A Review. International Education Studies, 7(3), 126–139. https://doi.org/10.5539/ies.v7n3p126
Ramayah, T., Rouibah, K., Gopi, M., & Rangel, G. J. (2009). A decomposed theory of reasoned action to explain intention to use Internet stock trading among Malaysian investors. Computers in Human Behavior, 25(6), 1222–1230. https://doi.org/10.1016/j.chb.2009.06.007
Reyad, S. M. R., Al-Sartawi, A. M., Badawi, S., & Hamdan, A. (2019). Do entrepreneurial skills affect entrepreneurship attitudes in accounting education? Higher Education, Skills and Work-Based Learning, 9(4), 739–757. https://doi.org/10.1108/HESWBL-01-2019-0013
Rivis, A., & Sheeran, P. (2003). Descriptive Norms as an Additional Predictor in the Theory of Planned. Current Psychology: Develop- Mental, Learning, Personality, Social, 22(3), 218–233. https://10.1007/s12144-003-1018-2
Rodríguez, F. J. G., Rosa, I. R., Taño, D. G., & Soto, E. G. (2020). Entrepreneurial intentions in the context of a collectivist economy : a comparison between Cuba and Spain. International Entrepreneurship and Management Journal. https://10.1007/s11365-020-00686-7
Santia, T. (2020). Menaker: Jumlah Pengangguran Naik jadi 9,7 Juta Orang Akibat Pandemi Covid-19. Liputan6.Com. https://www.liputan6.com/bisnis/read/4416534/menaker-jumlah-pengangguran-naik-jadi-97-juta-orang-akibat-pandemi-covid-19
Sayal, K., & Singh, G. (2020). Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. Accounting Research Journal, 33(6), 653–668. https://doi.org/10.1108/ARJ-08-2019-0153
Shah, I. A., Amjed, S., & Jaboob, S. (2020). The moderating role of entrepreneurship education in shaping entrepreneurial intentions. Journal of Economic Structures, 9(1), 1-15. https://doi.org/10.1186/s40008-020-00195-4
Shapero, A., & Sokol, L. (1982). The Social Dimensions of Entrepreneurship. Encyclopedia of Entrepreneurship, 72–90.
Sharahiley, S. M. (2020). Examining Entrepreneurial Intention of the Saudi Arabia’s University Students: Analyzing Alternative Integrated Research Model of TPB and EEM. Global Journal of Flexible Systems Management, 21(1), 67–84. https://doi.org/10.1007/s40171-019-00231-8
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Stephan, U., & Uhlaner, L. M. (2010). Performance-based vs socially supportive culture: A cross-national study of descriptive norms and entrepreneurship. Journal of International Business Studies, 41(8), 1347–1364. https://doi.org/10.1057/jibs.2010.14
Tiwari, P., Bhat, A. K., & Tikoria, J. (2017). An empirical analysis of the factors affecting social entrepreneurial intentions. Journal of Global Entrepreneurship Research, 7(1), 1–25. https://doi.org/10.1186/s40497-017-0067-1
Tiwari, P., Bhat, A. K., Tikoria, J., & Saha, K. (2019). Exploring the factors responsible in predicting entrepreneurial intention among nascent entrepreneurs: A field research. South Asian Journal of Business Studies, 9(1), 1–18. https://doi.org/10.1108/SAJBS-05-2018-0054
UII. (2021). Sarjana Akuntansi Fakultas Bisnis dan Ekonomika Program Studi Akuntansi Program Sarjana. www.uii.ac.id. https://www.uii.ac.id/program-pendidikan/sarjana-akuntansi/#toggle-id-1
Universitas Aisyah. (2021). Profil Lulusan Akuntansi. www.aisyahuniversity.ac.id. https://www.aisyahuniversity.ac.id/profil-lulusan-akuntansi/
UNY. (2021). Akuntansi. pmb.uny.ac.id. http://pmb.uny.ac.id/prodi/S1/akuntansi
Uzun, A. M., & Kilis, S. (2020). Investigating antecedents of plagiarism using an extended theory of planned behaviour. Computers and Education, 144(January), 103700. https://doi.org/10.1016/j.compedu.2019.103700
Venter, E. (2001). A constructivist approach to learning and teaching. South African Journal of Higher Education, 15(2), 86–92. https://doi.org/10.4314/sajhe.v15i2.25358
Warsame, M. H., & Ireri, E. M. (2016). Does the theory of planned Behaviour (TPB) matter in Sukuk investment decisions? Journal of Behavioral and Experimental Finance, 12(December), 93-100. https://doi.org/10.1016/j.jbef.2016.10.002
Wen, L., Yang, H., Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs. private accounting, the career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080
Yoon, C. (2011). Theory of Planned Behavior and Ethics Theory in Digital Piracy : An Integrated Model. Journal of Business Ethics, 100(3), 405–417. https://doi.org/10.1007/s10551-010-0687-7
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Akuntansi UIB. (2020). Lulusan. ak.uib.ac.id. https://ak.uib.ac.id/lulusan/
Akuntansi UMM. (2018). Profil Lulusan. akuntansi.umm.ac.id. https://akuntansi.umm.ac.id/id/pages/profil-lulusan-2.html
Akuntansi UMY. (2019). Profil Lulusan. accounting-feb.umy.ac.id. https://accounting-feb.umy.ac.id/akademik/profil-lulusan/
Al-Jubari, I., Hassan, A., & Liñán, F. (2019). Entrepreneurial intention among University students in Malaysia: integrating self-determination theory and the theory of planned behavior. International Entrepreneurship and Management Journal, 15(4), 1323–1342. https://doi.org/10.1007/s11365-018-0529-0
Alam, M. Z., Kousar, S., & Rehman, C. A. (2019). Role of entrepreneurial motivation on entrepreneurial intentions and behavior: theory of planned behavior extension on engineering students in Pakistan. Journal of Global Entrepreneurship Research, 9(1), 1–20. https://doi.org/10.1186/s40497-019-0175-1
Anggraeni, R. (2020). Aduh, 60% Perusahaan Bangkrut Gegara Covid-19. Okezone.Com. https://economy.okezone.com/read/2020/12/10/455/2324978/aduh-60-perusahaan-bangkrut-gegara-covid-19
Chin, W. W. (1998). Issues and Opinion on Structural Equation Modeling. MIS Quarterly, 22(1), VII–XVI.
Clark, E., Mulgrew, K., Kannis-dymand, L., Schaffer, V., & Hoberg, R. (2019). Theory of planned behavior : predicting tourists ’ pro-environmental intentions after a humpback whale encounter. Journal of Sustainable Tourism, 27(5), 1–19. https://doi.org/10.1080/09669582.2019.1603237
Dinisari, M. C. (2021). GoTo Bakal Dongkrak Jumlah Wirausaha di Indonesia. Bisnis.Com. https://entrepreneur.bisnis.com/read/20210604/52/1401447/goto-bakal-dongkrak-jumlah-wirausaha-di-indonesia
Fellnhofer, K., & Mueller, S. (2018). “I Want to Be Like You!”: The Influence of Role Models on Entrepreneurial Intention. Journal of Enterprising Culture, 26(02), 113–153. https://doi.org/10.1142/s021849581850005x
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling ( PLS-SEM ) (Second Edition). Sage Publications.
Hati, S. R. H., Fitriasih, R., & Safira, A. (2019). E-textbook piracy behavior An integration of ethics theory, deterrence theory, and theory of planned behavior. Journal of Information, Communication, and Ethics in Society, 18(1), 105-123. https://doi.org/10.1108/JICES-11-2018-0081
Hattab, H. W. (2014). Impact of Entrepreneurship Education on Entrepreneurial Intentions of University Students in Egypt. Journal of Entrepreneurship, 23(1), 1–18. https://doi.org/10.1177/0971355713513346
Hendy, N. T., & Montargot, N. (2019). Understanding Academic dishonesty among business school students in France using the theory of planned behavior. International Journal of Management Education, 17(1), 85–93. https://doi.org/10.1016/j.ijme.2018.12.003
Karunia, A. M. (2020). Pengangguran Tembus 9,77 Juta Orang, Ini Kata Menaker. Kompas.Com. https://money.kompas.com/read/2020/11/06/165816126/pengangguran-tembus-977-juta-orang-ini-kata-menaker
Kholid, M. N., Tumewang, Y. K., & Salsabilla, S. (2020). Understanding Students ’ Choice of Becoming Certified Sharia Accountant in Indonesia. Journal of Asian Finance, Economics, and Business, 7(10), 219–230. https://doi.org/10.13106/jafeb.2020.vol7.n10.219
Kimathi, F. A., Zhang, Y., & Hu, L. (2019). Citizens’ Acceptance of E-Government Service: Examining E-Tax Filing and Payment System (ETFPS) in Tanzania. African Journal of Library, Archives & Information Science, 29(1), 45–62. https://search.proquest.com/openview/399a645cf0806c14cdfc6a96911d63af/1?pq-origsite=gscholar&cbl=736345
Leeuw, A. De, Valois, P., Ajzen, I., & Schmidt, P. (2015). Using the theory of planned behavior to identify key beliefs underlying pro-environmental behaviour in high-school students: Implications for educational interventions. Journal of Environmental Psychology, 42, 128–138. https://doi.org/10.1016/j.jenvp.2015.03.005
Liao, C., Chen, J. L., & Yen, D. C. (2007). Theory of planning behaviour (TPB) and customer satisfaction in the continued use of e-service: An integrated model. Computers in Human Behavior, 23(6), 2804–2822. https://doi.org/10.1016/j.chb.2006.05.006
Maloshonok, N., & Shmeleva, E. (2019). Factors Influencing Academic Dishonesty among Undergraduate Students at Russian Universities. Journal of Academic Ethics, 17(3), 313–329. https://doi.org/10.1007/s10805-019-9324-y
Meng, C. L., Othman, J., D’Silva, J. L., & Omar, Z. (2014). Ethical Decision Making in Academic Dishonesty with Application of Modified Theory of Planned Behavior: A Review. International Education Studies, 7(3), 126–139. https://doi.org/10.5539/ies.v7n3p126
Ramayah, T., Rouibah, K., Gopi, M., & Rangel, G. J. (2009). A decomposed theory of reasoned action to explain intention to use Internet stock trading among Malaysian investors. Computers in Human Behavior, 25(6), 1222–1230. https://doi.org/10.1016/j.chb.2009.06.007
Reyad, S. M. R., Al-Sartawi, A. M., Badawi, S., & Hamdan, A. (2019). Do entrepreneurial skills affect entrepreneurship attitudes in accounting education? Higher Education, Skills and Work-Based Learning, 9(4), 739–757. https://doi.org/10.1108/HESWBL-01-2019-0013
Rivis, A., & Sheeran, P. (2003). Descriptive Norms as an Additional Predictor in the Theory of Planned. Current Psychology: Develop- Mental, Learning, Personality, Social, 22(3), 218–233. https://10.1007/s12144-003-1018-2
Rodríguez, F. J. G., Rosa, I. R., Taño, D. G., & Soto, E. G. (2020). Entrepreneurial intentions in the context of a collectivist economy : a comparison between Cuba and Spain. International Entrepreneurship and Management Journal. https://10.1007/s11365-020-00686-7
Santia, T. (2020). Menaker: Jumlah Pengangguran Naik jadi 9,7 Juta Orang Akibat Pandemi Covid-19. Liputan6.Com. https://www.liputan6.com/bisnis/read/4416534/menaker-jumlah-pengangguran-naik-jadi-97-juta-orang-akibat-pandemi-covid-19
Sayal, K., & Singh, G. (2020). Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. Accounting Research Journal, 33(6), 653–668. https://doi.org/10.1108/ARJ-08-2019-0153
Shah, I. A., Amjed, S., & Jaboob, S. (2020). The moderating role of entrepreneurship education in shaping entrepreneurial intentions. Journal of Economic Structures, 9(1), 1-15. https://doi.org/10.1186/s40008-020-00195-4
Shapero, A., & Sokol, L. (1982). The Social Dimensions of Entrepreneurship. Encyclopedia of Entrepreneurship, 72–90.
Sharahiley, S. M. (2020). Examining Entrepreneurial Intention of the Saudi Arabia’s University Students: Analyzing Alternative Integrated Research Model of TPB and EEM. Global Journal of Flexible Systems Management, 21(1), 67–84. https://doi.org/10.1007/s40171-019-00231-8
Solesvik, M. Z., Westhead, P., Kolvereid, L., & Matlay, H. (2012). Student intentions to become self-employed: The Ukrainian context. Journal of Small Business and Enterprise Development, 19(3), 441–460. https://doi.org/10.1108/14626001211250153
Stephan, U., & Uhlaner, L. M. (2010). Performance-based vs socially supportive culture: A cross-national study of descriptive norms and entrepreneurship. Journal of International Business Studies, 41(8), 1347–1364. https://doi.org/10.1057/jibs.2010.14
Tiwari, P., Bhat, A. K., & Tikoria, J. (2017). An empirical analysis of the factors affecting social entrepreneurial intentions. Journal of Global Entrepreneurship Research, 7(1), 1–25. https://doi.org/10.1186/s40497-017-0067-1
Tiwari, P., Bhat, A. K., Tikoria, J., & Saha, K. (2019). Exploring the factors responsible in predicting entrepreneurial intention among nascent entrepreneurs: A field research. South Asian Journal of Business Studies, 9(1), 1–18. https://doi.org/10.1108/SAJBS-05-2018-0054
UII. (2021). Sarjana Akuntansi Fakultas Bisnis dan Ekonomika Program Studi Akuntansi Program Sarjana. www.uii.ac.id. https://www.uii.ac.id/program-pendidikan/sarjana-akuntansi/#toggle-id-1
Universitas Aisyah. (2021). Profil Lulusan Akuntansi. www.aisyahuniversity.ac.id. https://www.aisyahuniversity.ac.id/profil-lulusan-akuntansi/
UNY. (2021). Akuntansi. pmb.uny.ac.id. http://pmb.uny.ac.id/prodi/S1/akuntansi
Uzun, A. M., & Kilis, S. (2020). Investigating antecedents of plagiarism using an extended theory of planned behaviour. Computers and Education, 144(January), 103700. https://doi.org/10.1016/j.compedu.2019.103700
Venter, E. (2001). A constructivist approach to learning and teaching. South African Journal of Higher Education, 15(2), 86–92. https://doi.org/10.4314/sajhe.v15i2.25358
Warsame, M. H., & Ireri, E. M. (2016). Does the theory of planned Behaviour (TPB) matter in Sukuk investment decisions? Journal of Behavioral and Experimental Finance, 12(December), 93-100. https://doi.org/10.1016/j.jbef.2016.10.002
Wen, L., Yang, H., Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs. private accounting, the career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080
Yoon, C. (2011). Theory of Planned Behavior and Ethics Theory in Digital Piracy : An Integrated Model. Journal of Business Ethics, 100(3), 405–417. https://doi.org/10.1007/s10551-010-0687-7