DETERMINANTS OF YOUNG ACCOUNTANTS ENTREPRENEURIAL INTENTION IN CENTRAL JAVA: A PLANNED BEHAVIOR THEORY APPROACH

Ihda Fadhila Sari; provita wijayanti; Nur Raihana Mohd Sallem

doi:10.32497/aamar.v5i1.7577

Authors

Ihda Fadhila Sari Universitas Islam Sultan Agung
provita wijayanti Universitas Islam Sultan Agung
Nur Raihana Mohd Sallem University Teknologi MARA Terengganu

DOI:

https://doi.org/10.32497/aamar.v5i1.7577

Keywords:

Attitude, Subjective Norm, Knowledge, Self-Efficacy, Accountantpreneur Intention

Abstract

The purpose of this study is to analyze young accountantpreneurs in Central Java from the perspective of the Theory of Planned Behavior. Purposive sampling using the Slovin formula was employed to determine the sample size. Data were collected through a Google Form distributed online to 100 respondents. This study employed the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach using SmartPLS 4.0 for data analysis. The results indicate that attitude, subjective norm, and knowledge do not have a positive or significant effect on the intention of young accountants to become accountantpreneurs in higher education institutions in Central Java. However, the self-efficacy component has a significant positive effect on accountantpreneurs’ intention among young accountants in Central Java universities.

References

Aini, L., Manik, C. W., Ginting, H. N. B., Salsabila, S., & Hidayat, N. (2025). Analisis Bonus Demografi Ditengah Tingginya Pengangguran Terdidik di Indonesia. Geosfera: Jurnal Penelitian Geografi, 4(1), 86–96.

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

Ajzen, I. (2002). Perceived behavioral control, self‐efficacy, locus of control, and the theory of planned behavior 1. Journal of Applied Social Psychology, 32(4), 665–683.

Ajzen, I. (2005). Attitudes, personality and behaviour. McGraw-hill education (UK).

Ardhaneswari, W., Sabandi, M., & Octoria, D. (2024). Pengaruh Empati dan Dukungan Sosial Terhadap Intensi Berwirausaha Sosial Dimoderasi Oleh Pendidikan Kewirausahaan. Jurnal Pendidikan Ekonomi (JUPE), 12(2), 228–237.

Azizah, S. (2025). Kementerian UMKM Lampaui Target Rasio Kewirausahaan Nasional 2025. Umas Kementerian UMKM. https://umkm.go.id/news/tj4b6arg46a5vos5oo28t3n9

Bandura, A. (1977). Self-efficacy : Toward a Unifying Theory of Behavioral Change. 84(2), 191–215.

Eagly, A. H., & Chaiken, S. (1993). The psychology of attitudes. Harcourt brace Jovanovich college publishers.

Effendy, F., Awalludin, D., Hurriyati, R., Disman, D., Sultan, M. A., Nugraha, S., & Suhono, S. (2021). Dampak pendidikan kewirausahaan terhadap niat wirausaha mahasiswa dengan pendekatan model TPB. Business Innovation and Entrepreneurship Journal, 3(3), 195–202.

Fishbein, M., & Ajzen, I. (1977). Belief, attitude, intention, and behavior: An introduction to theory and research.

Haji-Othman, Y. (2019). Compliance Behavior Of Zakat: A Moderating Effect Of Religiosity. LAP LAMBERT Academic Publishing.

Hanif, H. I. (2019). The Construction of Entrepreneurial Accounting: Evidence from Indonesia. Global Journal of Business and Social Science Review.

Krueger, N. F., & Brazeal, D. V. (1994). Entrepreneurial Potential and Potential Entrepreneurs (pp. 91–104).

Luxiarti, R. (2021). Hubungan kontrol perilaku yang dirasakan dengan niat dan perilaku adaptasi kebiasaan baru generasi milenial di Kota Cirebon. Afiasi: Jurnal Kesehatan Masyarakat, 6(2), 134–141.

Nurdanti, U. R., Damayanti, G., Putra, R. A., Adi, H. K., Sofwan, M., & Sholeh, M. (2024). Pengaruh Pengetahuan Kewirausahaan terhadap Minat Berwirausaha Mahasiswa Prodi Pendidikan Guru dan Sekolah Dasar Univeritas Jambi. 12(2), 761–778.

Pryangan, W., Hepriansyah, A., Nasution, N., Fitriyani, F., & Dharmawati, T. (2025). Implementasi Mata Kuliah Kewirausahaan melalui Bazar Mahasiswa di Pentas Seni Politeknik Bina Husada Kendari. Jurnal Abdi Dan Dedikasi Kepada Masyarakat Indonesia, 3(2), 43–51.

Rochaida, E. (2016). Dampak pertumbuhan penduduk terhadap pertumbuhan ekonomi dan keluarga sejahtera di Provinsi Kalimantan Timur. Forum Ekonomi: Jurnal Ekonomi, Manajemen Dan Akuntansi, 18(1).

Sakinah, S., & Aprilia, S. P. (2026). Pengaruh Globalisasi Terhadap Perekonomian Indonesia : Analisis Peluang dan Tantangan. 2(1), 32–38.

Setiawan, A., & Hasan, M. R. (2024). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Berwirausaha Setelah Lulus Dari Jurusan Akuntansi. JURNAL AKUNTANSI, MANAJEMEN, DAN PERENCANAAN KEBIJAKAN Учредители: Indonesian Journal Publisher, 2(2).

Sugiyono, S. (2019). Metodologi penelitian kualitatif kuantitatif dan R&D. Bandung: Cv. Alfabeta, 69.

Sukirno, S. (1994). Pengantar teori ekonomi makro. Penerbit Raja Grafindo, Jakarta.

Suryana, D., & Si, M. (2006). Kewirausahaan: Pedoman Praktis (Kiat dan proses menuju sukses). Jakarta: Salemba Empat.

Toto, R. (2021). Are Accounting Students Interested In Becoming Accountpreneurs? A Future Career Survey In Greater Jakarta. Russian Journal of Agricultural and Socio-Economic Sciences, 115(7), 271–278.

Tseng, T. H., Wang, Y.-M., Lin, H.-H., Lin, S., Wang, Y.-S., & Tsai, T.-H. (2022). Relationships between locus of control, theory of planned behavior, and cyber entrepreneurial intention: The moderating role of cyber entrepreneurship education. The International Journal of Management Education, 20(3), 100682.