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All Journal E-JURNAL AKUNTANSI
I Gusti Ayu Desni Saraswati Sudirga
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengukuran Kinerja Perguruan Tinggi Swasta: Studi Levers of Control pada Perguruan Tinggi Berbasis Budaya I Gusti Ayu Desni Saraswati Sudirga; Ertambang Nahartyo
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p19

Abstract

This research explores in depth the non-financial performance measurement mechanism at one of the private universities (PTS) in Bali Province, including the supporting and inhibiting factors in implementing this mechanism. This research is a qualitative research with a case study approach. Institutional theory is used as the main theory of research and is correlated with the levers of control framework. Data was collected by interviews and document analysis and analyzed using narrative, content and discourse analysis methods. The results show that PTS is categorized as a highly regulated institution that creates legitimacy, which is the focus of institutional theory. In the levers of control framework, supporting and inhibiting factors for this mechanism are identified through belief systems, boundary systems, diagnostic control systems, and interactive control systems. This research provides an overview of the mechanism for measuring non-financial performance in private universities which has not been carried out in much previous research. Keywords: Performance Measurement; Institutional; Legitimation; Levers Of Control
Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions I Kadek Ega Prastha Permana; I Ketut Suryanawa; I Gusti Ayu Desni Saraswati Sudirga
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p03

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. Keywords: Entrepreneurial Intentions; Accounting Knowledge; Internal Locus of Control; Digital Literacy; Adversity Intelligence
Co-Authors Ertambang Nahartyo I Kadek Ega Prastha Permana I Ketut Suryanawa