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All Journal EL-MUHASABA El Dinar Jurnal Akuntansi Aktual RATIO: Reviu Akuntansi Kontemporer Indonesia E-JURNAL AKUNTANSI
Wuryaningsih Wuryaningsih
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance Social Sciences Other

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Theory of Planned Behavior as an Antecedent in Predicting Fraudulent Intentions of Academic Accountants and Non-Academic Accountants Novi Lailiyul Wafiroh; Wuryaningsih Wuryaningsih
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p073

Abstract

Purpose: Individual behavior is a representation of what is believed. Likewise, an accountant intends to commit financial statement fraud. Related to predicting individual behavior to do or not to do something action can use the Theory of planned behavior (TPB). This research examines three main variables in TPB, attitude, subjective norms, and perceived behavioural control on academic and non-academic accountants' fraud intentions through the Theory of Planned Behavior (TPB) variables.Method: This research is quantitative, with primary data obtained from questionnaires sourced from respondents. Respondents were academic and non-academic accountants. The research sample was selected using a purposive sampling method with specific criteria. The partial least squares (PLS) method was used to analyze the data.Findings: The findings suggest that attitudes and subjective norms significantly positively affect the intention to commit financial statements fraud in academic and non-academic accountants, while perceived behavioural control does not significantly affect the intention to commit fraud in financial reporting.Originality/Value : Research that examines the intentions of academic accountants and non-academic accountants in committing financial statement fraud and studied using the theory of planned behavior is the first to be conducted.
Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior Wuryaningsih Wuryaningsih; Sahilly Dzulhasni
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p16

Abstract

This study aims to examine the factors in the Theory Planned of Behavior (TPB) on the whistleblowing intentions of students and accounting professionals. The study used an online survey method with a sample of 142, 84 were accounting students and 58 were accounting professionals. In addition, the study also compares whistleblowing intentions between accounting students and accounting professionals. Research data were analyzed using path analysis (SEM-PLS). The results showed that subjective norms were a strong factor in predicting the whistleblowing intentions of accounting students and accounting professionals both through internal and external channels, while attitudes towards whistleblowing were only proven through internal channels, and not proven for external channels. Furthermore, perceived behavioral control has a significant effect on whistleblowing intentions through external channels and has no effect on internal channels. In addition, there were no differences in whistleblowing intentions between students and accounting professionals through internal channels, but there were differences in whistleblowing intentions between the two groups through external channels. Keywords: Whistleblowing Intention, Accounting Students, Accounting Professionals, Theory Planned of Behavior.
Determinants of Tax Avoidance: The Effects of Narrative Disclosure, Profitability, Leverage, and Firm Size Rizaul Alda; Risya Khaerun Nisa; Wuryaningsih Wuryaningsih
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i2.43025

Abstract

Purpose: This study aims to examine the effect of narrative disclosure, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Method: This study uses data from energy sector companies selected through purposive sampling. Narrative disclosure is measured using sentiment analysis based on the Loughran–McDonald dictionary with R Studio, and analyzed using panel data regression with EViews 13 Results: The results show that narrative disclosure and leverage have a negative and significant effect on tax avoidance. Meanwhile, profitability and firm size have no effect on the dependent variable.. Implications: This study highlights the importance of transparency in narrative disclosure to reduce tax avoidance and provides insights for regulators to improve corporate reporting quality Novelty: This study integrates sentiment analysis of narrative disclosure into tax avoidance research in the energy sector, which remains underexplored in Indonesia.
Faktor - Faktor yang Memengaruhi Intensi Whistleblowing Calon Akuntan Professional : Survei Kepada Mahasiswa Akuntansi UIN Maulana Malik Ibrahim Malang Faiq Alwaini; Wuryaningsih Wuryaningsih
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 5 No. 1 (2024): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v5i1.19722

Abstract

ABSTRACTThis article aims to analyze attitude, subjective norms and self-esteem variables on accounting students' whistleblowing intentions. This observation used an online survey strategy with a sample of 100 students. This observation uses quantitative methods and is analyzed using paths (SEM-PLS). The consequences of this observation show that attitude factors have a significant influence on accounting students' whistleblowing intentions. Furthermore, the subjective norm factor has a positive but not significant influence on accounting students' whistleblowing intentions. Meanwhile, the self-esteem factor has no influence on accounting students' whistleblowing intentions.ABSTRAKArtikel ini bertujuan untuk menganalisis variabel sikap (attitude), subyektif norms, dan harga diri (self esteem) terhadap niat whistleblowing mahasiswa akuntansi. observasi ini menggunakan strategi survei online dengan sampel 100 mahasiswa. observasi ini menggunakan metode kuantitatif dan dianalisis menggunakan jalur (SEM-PLS). konsekuensi observasi ini menunjukan bahwa factor sikap memiliki pengaruh signifikan terhadap intensi whistleblowing mahasiswa akuntansi. selanjutnya factor norma subjektif memiliki pengaruh positif tetapi tidak signifikan terhadap intensi whistleblowing mahasiswa akuntansi. Sementara factor self esteem tidak memiliki pengaruh terhadap intensi whistleblowing mahasiswa akuntansi.
HOW ISLAMIC FINANCIAL LITERACY SHAPES CUSTOMER ATTITUDE, SUBJECTIVE NORM, AND PERCEIVED BEHAVIORAL CONTROL IN USING ISLAMIC BANKS IN INDONESIA Rini Safitri; Wuryaningsih Wuryaningsih; Abdul Malik Karim Amrullah; Khusnul Rofida Novianti
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 2 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i2.32413

Abstract

This study aims to examine the influence of Islamic financial literacy, attitude, subjective norms, and perceived behavioral control on the intention to use Islamic banks in Indonesia. Specifically, this study investigates the indirect effect of Islamic financial literacy on the intention to use Islamic banks through attitude, subjective norms, and perceived behavioral control. Data were obtained through a survey of 572 students from Islamic Higher Education Institutions in Indonesia and processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that Islamic financial literacy significantly influences attitudes, subjective norms, and perceived behavioral control regarding Islamic banking services. Subsequently, these factors (attitude, subjective norm, and perceived behavioral control) were proven to be strong predictors of an individual's intention to use Islamic banks. These findings validate the Theory of Planned Behavior (TPB) in Islamic banking, showing that Islamic financial literacy is a key factor influencing TPB. This study highlights the importance of financial literacy education in increasing the adoption of Islamic banking services. By promoting Islamic financial literacy within university programs, future graduates will have a deeper understanding of Islamic banking principles (such as the prohibition of riba, risk-sharing, and asset-backed financing). This awareness will enhance the likelihood of choosing Islamic banking services and advocating them within society.
Co-Authors Abdul Malik Karim Amrullah Dzulhasni, Sahilly Faiq Alwaini Khusnul Rofida Novianti Novi Lailiyul Wafiroh Rini Safitri Risya Khaerun Nisa Rizaul Alda