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All Journal Journal Economic Business Innovation Advances in Accounting Innovation
Rizki Nugraha, Aditya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Entrepreneurial Orientation, Innovation, Ecosystem, and Digital Literacy on Venture Growth via Opportunity Recognition Ulfi Hanifah, Risti; Rizki Nugraha, Aditya
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.219

Abstract

Purpose: The main objective of the study is to study the impact of entrepreneurial orientation, innovation capability, entrepreneurial ecosystem support, and digital literacy on firm growth considering opportunity recognition as a mediating variable. Method: Quantitative research was through a questionnaire distributed to 235 entrepreneurial actors in Java Island and of Yogyakarta Special Region with 43 samples determined with purposive sample technique. Data were processed in SPSS, where descriptive statistics, Pearson correlation, reliability analysis, multiple regression, and mediation. Findings: The findings of this study indicate that four antecedents namely entrepreneurial orientation, innovation capability, ecosystem support, and digital literacy have a positive influence on growth of venture. Opportunity recognition mediates the relationship between the individual variables and venture growth, thus underlining the importance of this factor in the transformation of strategic entrepreneurial resources into performance outcomes. Novelty: The current study proposes an integrative model linking four categories of antecedents with a mediating cognitive mechanism (opportunity recognition), supplementing previous, partial explanations. It offers empirical evidences in an emerging market setting where the entrepreneurial ecosystem and digital literacy play an increasingly role not thoroughly covered. Implications: The current study proposes an integrative model linking four categories of antecedents with a mediating cognitive mechanism (opportunity recognition), supplementing previous, partial explanations. It offers empirical evidences in an emerging market setting where the entrepreneurial ecosystem and digital literacy play an increasingly role not thoroughly covered
The Short Term Earnings Management Ethic and Its Effect on Accounting Education and Corporate Perceptions Arifah, Siti; Rizki Nugraha, Aditya
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.89

Abstract

Objective: This study explores how students and company managers view earnings management strategies, with a particular emphasis on the moral and ethical aspects. It also looks at how these views differ according to gender. Enhancing knowledge of ethical behavior in financial reporting is the goal, and it will also guide future investigations and legislative actions.Methods: A structured questionnaire consisting of twenty items with ratings on a five-point Likert scale was used in a descriptive research design. There were 700 participants in the sample, 150 of whom were business managers and the remaining 550 were students from Indonesian universities. To evaluate variations based on group and gender, distribution of frequencies, means, and ANOVA were used to examine the data.Findings: Findings show that opinions of earnings management techniques varied significantly between the sexes, with men typically viewing aggressive tactics with less leniency. The study revealed that activities having more financial consequences, such as postponing costs or adjusting reserves, are subject to more scrutiny. Relationships between gender and behavior are consistent with contemporary empirical data and theoretical models such as the Concept of Planned Behavior.Novelty: This research adds to the current conversation about the ethics of finance and the effectiveness of regulatory regimes by offering fresh perspectives on the ways in which gender and certain earnings management techniques affect moral reasoning.Theory and Policy Implications: The results emphasize the necessity of customized ethical education and policy modifications to tackle gender disparities in perspectives. Future studies on the relationship between gender, organizational culture, and financial ethics should be conducted in order to provide more useful ethical guidelines and procedures for financial reporting.
Co-Authors Siti Arifah Ulfi Hanifah, Risti