Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions

  • I Kadek Ega Prastha Permana Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
  • I Ketut Suryanawa Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
  • I Gusti Ayu Desni Saraswati Sudirga Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

Entrepreneurial intention refers to the desire and determination to establish, manage, bear the risks of, and grow a business. This research investigates the influence of accounting knowledge, internal locus of control, digital literacy, and adversity intelligence on the entrepreneurial intentions of accounting students. The study population comprised all undergraduate accounting students from the 2017 to 2023 cohorts at the Faculty of Economics and Business, Udayana University. A sample of 300 students was selected using the probability sampling method with a proportionate stratified random sampling technique. The data collected through questionnaires were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) program. The findings reveal that accounting knowledge, internal locus of control, digital literacy, and adversity intelligence positively and significantly affect the entrepreneurial intentions of accounting students.

Downloads

Download data is not yet available.

References

Adnyana, IGLA, & Purnami, NM (2016). The Influence of Entrepreneurship Education, Self Efficacy and Locus of Control on Entrepreneurial Intentions. Unud Management E-Journal, 5.

Afista, Y., & Hidayatulloh, MKY (2020). Internal Locus of Control and Entrepreneurial Intentions of Vocational High School Students. Journal of Educational Studies, Research and Development, 8, 163–168. http://journal.ummat.ac.id/index.php/geography

Agustina, T., Nasution, MD, & Sampurnawati. (2018). Adversity Intelligence and Career Maturity on Entrepreneurial Intentions. Journal of Management and Entrepreneurship Inspiration Research, 2. https://doi.org/DOI: https://doi.org/10.35130/jrimk.v2i1.31

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

Akbar, SM, & Coryanata, I. (2024). The Influence of Basic Understanding of Accounting, Entrepreneurship Knowledge, E-Commerce, and Motivation on Accounting Students' Intentions to Become Entrepreneurs. Edunomics, 8(1). https://doi.org/DOI: http://dx.doi.org/10.29040/jie.v8i1.11498

Akhter, A., Islam, KMA, Karim, MM, & Latif, W. Bin. (2022). Examining determinants of digital entrepreneurial intention: A case of graduate students. Problems and Perspectives in Management. https://doi.org/doi:10.21511/ppm.20(3).2022.13

Annisa, DN, Tentama, F., & Bashori, K. (2021). The role of family support and internal locus of control in entrepreneurial intention of vocational high school students. International Journal of Evaluation and Research in Education (IJERE), 10(2252–8822), 381–388. https://doi.org/DOI: 10.11591/ijere.v10i2.20934

Apidana, YH (2022). The Influence of Digital Literacy, Internal Locus of Control and Academic Support on Students' Entrepreneurial Intentions in Banyumas Regency. Scientific Journal of Management, Business and Accounting Students. https://doi.org/DOI: https://doi.org/10.32639/jimmba.v4i5.176

Asantea, E. A., & Affum-Osei, E. (2019). Entrepreneurship as a career choice: The impact of locus of control on aspiring entrepreneurs' opportunity recognition. Journal of Business Research. https://doi.org/https://doi.org/10.1016/j.jbusres.2019.02.006

Badawi, S., Reyad, S., Khamis, R., Hamdan, A., & Alsartawi, AM (2019). o entrepreneurial skills affect entrepreneurial attitudes in accounting education? Journal of Education for Business, 94. https://doi.org/DOI: 10.1080/08832323.2018.1534799

Dewi, SK (2022). The Effect of Entrepreneurship Learning and Adversity Intelligence on Students' Entrepreneurial Intentions. Outline Journal of Education, 1, 32–39. http://outlinepublisher.com/index.php/OJE/index

Fauzi, F., Antoni, D., & Suwarni, E. (2020). Women Entrepreneurship in the Developing Country: The Effects of Financial and Digital Literacy on Smes Growth. Journal of Governance and Regulation, 9. https://doi.org/https://doi.org/10.22495/jgrv9i4art9

Fiorentina, A., & Rindrayani, SR (2022). The Influence of Digital Literacy and Self-Efficacy on Students' Entrepreneurial Intentions in E-Business. JPEK (Journal of Economic Education and Entrepreneurship), 6, 304–316. https://doi.org/DOI: 10.29408/jpek.v6i2.6681

Fitrianingsih, & Arseto, DD (2019). The Influence of Adversity Intelligence and Locus of Control on Entrepreneurial Interest with Self Efficacy as a Moderating Variable. Proceedings of the National Entrepreneurship Seminar, 1. https://doi.org/DOI: https://doi.org/ 10.30596/snk.v1i1.3603

Giantari, NLPD, & Ramantha, IW (2019). The Influence of Motivation, Family Environment and Education on the Entrepreneurial Interest of Students Majoring in Regular Accounting. E-Journal of Accounting, 28. https://doi.org/DOI: https://doi.org/10.24843/EJA.2019.v28.i01.p01

Hasanah, UU, & Setiaji, K. (2019). The Influence of Digital Literacy, Self-Efficacy, Environment on Students' Entrepreneurial Intentions in E-Business. Economic Education Analysis Journal, 8. https://doi.org/DOI: 10.15294/eeaj.v13i2.17051

Hsiao, C., Lee, Y.-H., & Chen, H.-H. (2016). The effects of internal locus of control on entrepreneurship: the mediating mechanisms of social capital and human capital. The International Journal of Human Resource Management, 27(11), 1158–1172. https://doi.org/https://doi.org/10.1080/09585192.2015.1060511

Hsiung, T. L. (2018). Satisfaction with Entrepreneurial Education and Entrepreneurial Intention: The Moderating Role of Internal Locus of Control. International Journal of Education and Research, 6. https://ijern.com/journal/2018/April-2018/11.pdf

Juniariani, NMR, & Priliandani, NMI (2019). Theory of Planned Behavior on Entrepreneurial Interest with Accounting Knowledge as a Moderating Variable. JUARA Journal of Accounting Research, 9. https://doi.org/DOI: https://doi.org/10.36733/juara.v9i1.297

Ministry of Education and Culture, Hartono, DAS (2023). Universities are Ready to Develop the Potential of Indonesian Young Entrepreneurs Through the Independent Entrepreneurship Program. July 5. https://www.kemdikbud.go.id/main/blog/2023/07/perguruan-tinggi-cepat-kembangkan-potensi-wirausaha-muda-indonesia-via-program-wirausaha-merdeka

Laurent, M., & Puspitowati, I. (2024). Self-Efficacy as a Mediator of the Influence of Entrepreneurship Education, Adversity Intelligence on Entrepreneurial Intentions. Journal of Managerial and Entrepreneurship, 06, 428–437. https://doi.org/DOI: https://doi.org/10.24912/jmk.v6i2.29846

Latief, F., Firman, & Ahmad, D. (2024). The Influence Of Entrepreneurial Knowledge, Adversity Intelligence, And Self-Efficacy On Students' Entrepreneurial Intentions. Ekombis Review: Scientific Journal of Economics and Business, 12, 1459 – 1468. https://doi.org/DOI: https://doi.org/10.37676/ekombis.v12i1

Libraeni, LGB, & Yadnyana, K. (2018). The Effect of Intelligence Quotient on the Level of Understanding of Accounting with Spiritual Quotient and Adversity Quotient as a Moderating Variables. International Journal of Sciences: Basic and Applied Research (IJSBAR), 41, 148–157. https://gssrr.org/index.php/JournalOfBasicAndApplied/article/view/9280

Mahmood, TMAT, , Abdullah Al Mamun, GBA and, & Ibrahim, MD (2019). Predicting Entrepreneurial Intentions and Pre-Start-Up Behavior among Asnaf Millennials. MDPI Sustainability. https://doi.org/doi:10.3390/su11184939

Maudina, A., Saptono, A., & Pratama, A. (2021). The Effect of Digital Literacy and Entrepreneurs Learning on Students' Entrepreneurial Intention. Journal of Economic, Office and Accounting Education. https://doi.org/DOI: doi.org/10.21009/JPEPA.007.

Mayasari, V., & Perwita, D. (2017). Analysis of the Influence of Adversity Intelligence, Entrepreneurial Personality and Internal Locus of Control on Entrepreneurial Intensity (Study at FEB Jenderal Soedirman University). Equilibria Education Scientific Journal of Economic Education, 2. http://journal.upgris.ac.id/index.php/equilibriapendidikan

Munir, H., Jianfeng, C., & Ramzan, S. (2019). Personality traits and theory of planned behavior comparison of entrepreneurial intentions between an emerging economy and a developing country. International Journal of Entrepreneurial Behavior & Research. https://doi.org/https://doi.org/10.1108/IJEBR-05-2018-0336

Mugiono, M., Prajanti, SDW, & Wahyono2, W. (2021). The Effect of Digital Literacy and Entrepreneurship Education Towards Online Entrepreneurship Intention Through Online Business Learning and Creativity At Marketing Department in Batang Regency. Journal of Economic Education, 10, 21–27. https://doi.org/DOI 10.15294/JEEC.V9I2.41304

Mustain, & Mukhlis, FDMI (2023). The Effect of Digital Literacy on Entrepreneurial Intention through Entrepreneurial Attitude. Formosa Journal of Applied Sciences (FJAS), 2. https://doi.org/https://doi.org/10.55927/fjas.v2i12.7066

Naiborhu, I. K. (2021). The Influence of Entrepreneurship Education, Marketplace, Adversity Intelligence on the Entrepreneurial Intentions of UNESA Accounting Education Students Through Self-Efficacy. Journal of Educational Economics and Entrepreneurship, 9. https://journal.unesa.ac.id/index.php/jepk

Nurcahyono, J., Isharijadi, & Sulisytowati, NW (2021). UNIPMA Accounting Education Alumni's Entrepreneurial Decisions Are Influenced by Accounting Knowledge and Entrepreneurial Spirit. TANGIBLE: Multiparadigm Accounting Journal, 6, 66–76. https://doi.org/DOI: https://doi.org/10.53654/tangible.v6i1.129

Paramita, P., & Suryanawa, IK (2020). The Influence of Ethical Orientation, Love of Money and Auditor Experience on Auditors' Ethical Perceptions Regarding Creative Accounting. EJA- e Journal of Accounting, 30. https://doi.org/DOI: https://doi.org/10.24843/EJA.2020.v30.i06.p03

Puspita, NKMC, & Ratnadi, NMD (2023). Competence, Internal Control System, Locus of Control, and Fraud Prevention in Village Fund Management. Udayana University Accounting E-Journal, 33. https://doi.org/DOI: https://doi.org/10.24843/EJA.2023.v33.i02.p05

Puspitasari, I. (2019). The Influence of Entrepreneurship Knowledge, Adversity Intelligence, and Creativity on Entrepreneurial Intentions of Students at SMK N 1 Temanggung [STATE UNIVERSITY OF SEMARANG]. http://lib.unnes.ac.id/id/eprint/35870

Putra, IGKYP, & Mimba, NPSH (2017). The Influence of Locus of Control, Work Experience, Time Budget Pressure and Auditor Motivation on Audit Quality. Udayana University Accounting E-Journal, 18.2. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25491

Rahmah, FL, Wibowo, A., & Suparno. (2021). The Influence of Economic Literacy and Digital Literacy on Entrepreneurial Intentions among Students Participating in ESP (Entrepreneur Student Program) UNJ. International Journal of Current Economics & Business Ventures, 3. https://scholarsnetwork.org/journal/index.php/ijeb

Rini, L., Marsofiyati, & Purwana, D. (2022). The Effect of Adversity Intelligence and Career Maturity on Entrepreneurial Intentions. Journal of Economic, Office and Accounting Education. https://doi.org/DOI: doi.org/10.21009/JPEPA.007.xx

Sari, AF (2023). The Influence of Digital Literacy, Use of Social Media, and Self-Efficacy on Entrepreneurial Interest of Students Department of Social Sciences Education, FKIP, University of Lampung [UNIVERSITY OF LAMPUNG]. https://digilib.unila.ac.id/76655/3/3. THESIS WITHOUT DISCUSSION CHAPTER.pdf

Sitompul, DS (2018). The Influence of Motivation and Accounting Knowledge on Entrepreneurial Interest: Case Study at the Faculty of Economics and Business, Satya Wacana Christian University. Satya Wacana Christian University.

Susanti, & Dewi, DAK (2021). The Influence of Digital Literacy, Locus of Control, and Entrepreneurship Learning Outcomes on Student Entrepreneurial Behavior. Journal of Education, Humanities and Social Sciences (JEHSS), 4. https://doi.org/DOI: 10.34007/jehss.v4i1.672

Syahrani, T., & Pradesa, E. (2022). Adversity Intelligence and Entrepreneurship Knowledge on Entrepreneurial Intentions (Case Study of Economics and Business Students at Universities in Lubuklinggau City). Economic Media Journal (JURMEK), 27. https://jurnal.univbinainsan.ac.id/index.php/jurmek/article/view/1819

Wang, L.-Y., & Huang, J.-H. (2022). The Relationship between Internal Locus of Control and Entrepreneurial Intentions of College Students: A Chain Mediation Model. International Journal of Educational Methodology, 8(1), 139–149. https://doi.org/https://doi.org/10.12973/ijem.8.1.141
Published
2024-09-03
How to Cite
PERMANA, I Kadek Ega Prastha; SURYANAWA, I Ketut; SUDIRGA, I Gusti Ayu Desni Saraswati. Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions. E-Jurnal Akuntansi, [S.l.], v. 34, n. 7, sep. 2024. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/116222>. Date accessed: 14 nov. 2024. doi: https://doi.org/10.24843/EJA.2024.v34.i07.p03.
Section
Artikel

Most read articles by the same author(s)