Intensi Berwirausaha Mahasiswa Akuntansi: Pengujian Extended Theory of Planned Behavior pada Universitas Negeri Makassar
DOI:
https://doi.org/10.30640/jumma45.v5i1.6526Keywords:
Accounting Students, Entrepreneurial Intention, Entrepreneurship Education Support, Perceived Behavioral Control, Theory Of Planned BehaviorAbstract
Entrepreneurial intention among accounting students deserves empirical attention because accounting competence does not automatically lead students to choose entrepreneurship as a career path. This study examines how attitude toward entrepreneurship, subjective norms, perceived behavioral control, and entrepreneurship education support shape entrepreneurial intention among students of the Department of Accounting Science, Universitas Negeri Makassar. A quantitative explanatory design was applied to 205 students who had completed an entrepreneurship course and met the purposive sampling criteria. Data were obtained through a closed questionnaire using a five-point Likert scale and analyzed using multiple linear regression after validity, reliability, and classical assumption tests were fulfilled. The analysis shows that attitude toward entrepreneurship (β = 0.203; p < 0.001), subjective norms (β = 0.212; p < 0.001), perceived behavioral control (β = 0.382; p < 0.001), and entrepreneurship education support (β = 0.168; p = 0.004) positively contribute to entrepreneurial intention. The model is significant simultaneously and explains 46.7% of the variance in entrepreneurial intention. Perceived behavioral control is the strongest predictor, indicating that students’ confidence in planning, financing, managing, and controlling business activities is central to their entrepreneurial intention. The findings imply that entrepreneurship learning in accounting programs should be designed around practical business projects, mentoring, financial simulation, and incubation activities.
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