Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific
Fitri Fitri
Institut Teknologi dan Bisnis Nobel Indonesia, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Social Media Moderation Model on Entrepreneurial Intention among Students in Indonesia and Thailand Fitri Fitri; Mutiarini Mutiarini; Giri Dwinanda; Chalog Tubsre; Pratanna Srisuk
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4436

Abstract

The rapid development of digital technology has transformed how students access information and develop entrepreneurial opportunities, with social media emerging as a key platform influencing entrepreneurial motivation. However, limited studies have examined its role as a moderating factor in strengthening entrepreneurial intention among university students. This study aims to analyze the influence of entrepreneurial mindset and educational support on entrepreneurial intention, with social media as a moderating variable. A quantitative approach was employed using survey data from 251 university students in Indonesia and Thailand (response rate: 78.4%), analyzed using moderation regression and t-tests in IBM SPSS Statistics. The results indicate that entrepreneurial mindset (? = 0.163; p = 0.008) and perceived education (? = 0.179; p 0.001) have significant positive effects on entrepreneurial intention, while social media shows the strongest influence (? = 0.400). The model demonstrates strong explanatory power (R² = 0.780; adjusted R² = 0.703) and is statistically significant (F = 197.912; p 0.001). Furthermore, social media significantly moderates both relationships, highlighting its strategic role in enhancing entrepreneurial intention and supporting the integration of social media-based learning in entrepreneurship education.
Improving Tax Audit Quality through Accountability and Professional Experience: The Mediating Role of Information Technology Ulfa Rabiyah; Dewi Anggraeni; Fitri Fitri; Muhammad Ziaul Haq Bakri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4435

Abstract

The central issue addressed in this research is the inconsistent quality of tax audits and the growing demand for accountability and technological capability in modern audit practices. This study examines the influence of information technology use, accountability, and professional experience on tax audit quality in Indonesia, focusing on tax auditors at the Makassar Tax Service Office (KPP). A quantitative approach was employed using Structural Equation Modeling (SEM) based on survey responses from 125 tax auditors. The results show that accountability significantly enhances audit quality (b = 0.491, p 0.001), while professional experience has no direct effect (b = -0.015, p = 0.890). Accountability and professional experience also significantly influence information technology use (b = 0.244, p = 0.003; b = 0.467, p 0.001), and information technology improves audit quality (b = 0.355, p 0.001). Furthermore, information technology mediates the influence of accountability and professional experience on tax audit quality. These findings highlight that high-quality tax audits rely on auditors’ integrity, responsibility, technical skills, and ability to leverage technology as a supporting resource. This research offers empirical insights into determinants of tax audit quality.
Co-Authors Chalog Tubsre Dewi Anggraeni Giri Dwinanda Muhammad Ziaul Haq Bakri Mutiarini Mutiarini Pratanna Srisuk Ulfa Rabiyah