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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) The Indonesian Journal of Accounting Research
Yuserrie Zainuddin
Universiti Sains Malaysia
Economics, Econometrics & Finance

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FACTORS INFLUENCING STUDENTS' INTENTION TO ENROLL IN BACHELOR OF ACCOUNTING DEGREE: AN APPLICATION OF THEORY OF REASONED ACTION Zainin Bidin; Hasnah Haron; Yuserrie Zainuddin; Ishak Ismail
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i3.414

Abstract

The accounting profession in Malaysia is facing a dilemma. The demand for accountants in this country is higher than the number of accountants that can be produced. In order to attract more students to this field, factors influencing their intention to choose, must be identified. This study tries to identify the factors influencing student's intention to enroll into a Bachelor of Accounting degree. The Theory of Reasoned Action developed by Ajzen and Fishbein was used as the framework. One hundred and seventy three (173) students from public and private higher learning institutions in Penang and Kedah took part in this study. The results showed that personal beliefs of the students were the main influence his attitude to choose. Pressures from peers and lecturers were also seemed to be important factors that the student considers in making his or her decision
Pengaruh Ketidaktentuan Lingkungan terhadap Penerapan Sistem Akuntansi Manajemen : Struktur Organisasi sebagai Faktor Moderasi Kirmizi Ritonga; Yuserrie Zainuddin
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.72

Abstract

This study examines the interactive effects of perceived environmental uncertainty and delegation and formalization on management accounting systems (MAS). MAS design is defined in terms of the extent to which managers use broad scope, timeliness, and aggregation in the condition of environmental uncertainty which is moderated by  delegating and formalization. The responses of 159 chief executive managers and senior managers, drawn from manufacturing companies of Indonesia, to a questionnaire survey were analysed by using a multiple regression technique. The result showed that the relationship between environmental uncertainty and information MAS aggregation were moderated by variables delegation and formalization.
Co-Authors Hasnah Haron Ishak Ismail kirmizi ritonga Zainin Bidin