Vika Fransisca
Page 2813
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Volume 3, No. 12 December 2024 - (2813-2825)
p-ISSN 2980-4868 | e-ISSN 2980-4841
https://ajesh.ph/index.php/gp
Entrepreneurial Intentions of Accounting Students Based on
Entrepreneurial Knowledge, Self-Efficacy, Family Environment, and
Accounting Knowledge
Lisa Martiah Nila Puspita1, Isma Coryanata2*, Ulfa Salsabillah3
Universitas Bengkulu, Indonesia
Emails: ismacoryanata06@gmail.com
ABSTRACT
Competition for labor in Indonesia is getting tighter, especially for new graduates. Increasing
entrepreneurial interest among students, especially accounting students, is one solution to overcome
unemployment. This study aims to analyze the effect of entrepreneurial knowledge, self-efficacy, family
environment, and accounting knowledge on entrepreneurial intentions of accounting students at public
universities in the southern Sumatra region. This research uses quantitative methods with a sample of
104 accounting students class of 2019 who have taken entrepreneurship courses. Data were collected
through questionnaires and analyzed using multiple linear regression. The results showed that the four
independent variables, namely entrepreneurial knowledge, self-efficacy, family environment, and
accounting knowledge, have a positive and significant influence on student entrepreneurial intentions.
This study provides implications for the development of planned behavior theory and is an evaluation
material for higher education institutions in improving entrepreneurship programs to encourage students
to become entrepreneurs and reduce unemployment rates.
Keywords: Accounting Knowledge, Entrepreneurial Intentions, Entrepreneurial Knowledge, Family
Environment, Self-Efficacy.
INTRODUCTION
Indonesia's current population density makes competition for job opportunities increasing,
especially for diploma or first graduates who will enter the world of work. The number of the
labor force in February 2022 based on BPS data (2022) was 143.72 million people. This figure has
increased by 3.57 million people compared to August 2021. The number of working people in
Indonesia in August 2022 reached 135 million people. This means that there is still an unabsorbed
labor force of 8.4 million people in August 2022.
Unemployment is still an important problem because of the slow economic development
in Indonesia. Therefore, special efforts are needed to deal with this problem. One of them is
providing encouragement and direction for the new workforce so that it is not only focused on
Lisa Martiah Nila Puspita, Isma Coryanata, Ulfa Salsabillah
Page 2814
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
job seeking but must be able and willing to create job opportunities. Nurturing an interest in
entrepreneurship within students can encourage them to become entrepreneurs. The role of
universities in providing entrepreneurial opportunities is very important. Students can gain
entrepreneurial knowledge and skills through entrepreneurship education in higher education
(Kang & Xiong, 2021).
Based on study tracer data from accounting study program students at one university,
66.7% of the fields of work are government agencies/SOEs, and 33.3% in the self-
employed/entrepreneurial sector. Then, based on tracer study data, several other universities
stated that graduates of the accounting study program have the second highest level of
entrepreneurial interest compared to other jobs. This means that the opportunities for
accounting students in the field of entrepreneurship are large and quite high.
According to (Fernanda & Ibrahim, 2022), students' interest in entrepreneurship increases
along with increasing their knowledge in the field of entrepreneurship. Several research results
show the significant influence of entrepreneurial knowledge on entrepreneurial interest (Jaya &
Harti, 2021); (Suprapti & Muhammad, 2022). (Aini & Oktafani, 2020); (Anam et al., 2021) suggest
that entrepreneurial knowledge has a positive and significant effect on entrepreneurial
intentions, which indicates that the higher the entrepreneurial knowledge, the greater the
intention to entrepreneurship. However, research by (Agusmiati & Wahyudin, 2018) that
entrepreneurial knowledge has a negative and insignificant effect on entrepreneurial interest.
Self-efficacy can move a person's intention to act according to his beliefs. Starting a
business requires confidence. With self-confidence, a person is able to make a better effort. High
self-efficacy will encourage individuals to be more confident in starting a business. If individuals
feel no confidence in their abilities, they are less likely to be motivated to become entrepreneurs
(Kumalasari et al., 2022). The results showed that self-efficacy had a positive effect on
entrepreneurial intentions (Darmawan, 2019); (Marden & Hidayah, 2022); (Tanazha & Budiono,
2021). This shows that the greater the self-efficacy, the more entrepreneurial intentions will
increase. However, contrary to the results of research by (Khalid et al., 2022); (Kumalasari et al.,
2022) that self-efficacy has no effect on entrepreneurial intentions.
The entrepreneurial spirit also grows from the family environment. Family environment is
the dominant factor influencing a person's decision-making. If parents provide a lot of support
and examples to their children in entrepreneurship, then children will be more easily interested
and make their choices as entrepreneurs. The study examined the influence of the family
environment on entrepreneurial intentions. The results showed the influence of the family
environment on entrepreneurial intentions (Fauziati & Suryani, 2020); (Kumalasari et al., 2022).
Research also found a positive and significant influence of the family environment on
entrepreneurial intentions. Through the results of this research, it is known that if there is more
support from the family environment, the intention to do entrepreneurship will be higher.
Entrepreneurial Intentions of Accounting Students Based on Entrepreneurial Knowledge, Self-Efficacy,
Family Environment, and Accounting Knowledge
Page 2815
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Meanwhile, the results of (H. Rachmawati & Subroto, 2022) research show that the family
environment partially has no influence on students' entrepreneurial interests.
Accounting knowledge is a good understanding of something that is considered fact, reality,
or information from the process of recording, classifying, and summarizing economic events into
an organized and logical form with the intention of presenting financial information needed as
decision-making material (Priliandani et al., 2020). The presence of accounting science in
managing business activities can manage business finances, as well as record income and costs
incurred because of business activities carried out. Several previous research results have stated
that there is a significant influence between accounting knowledge and entrepreneurial interest
(D. Rachmawati, 2020); (Sadeli & Patiware, 2021). This indicates that the more accounting
knowledge you have, the more you intend to become an entrepreneur.
Based on the description above, this research was conducted to prove the influence of
several factors on entrepreneurial intentions, including knowledge about entrepreneurship, self-
efficacy, family environment, and accounting knowledge. This research was conducted on
students at state universities in southern Sumatra. The selection of state universities in this
region is carried out considering that as of September 2022, the poverty rate in this region shows
a value equal to or above the national poverty rate. The purpose of this study is to test and prove
the influence of entrepreneurial knowledge, self-efficacy, family environment, and accounting
knowledge on entrepreneurial intentions. The benefits of this research are taken into
consideration for students, especially in the southern Sumatra region, regarding the urgency of
entrepreneurship as a future career choice and as an assessment material to encourage
entrepreneurial intentions in students in order to alleviate poverty in the region.
RESEARCH METHOD
Population and Sample
The population in this study is Accounting Study Program Students in 5 PTN Southern
Sumatra Region which amounted to 692 students. The sample in this study amounted to 87
students with the criteria of the class of 2019 who had taken entrepreneurship courses.
Data Types and Sources
This research is a type of quantitative research. Quantitative research is a research method
based on the philosophy of positivism, used to study certain populations or samples, collect data
using research tools, and analyze data statistically to test hypotheses that have been developed
previously (Sugiyono, 2016). The source of data used in this study is primary data (Sugiyono,
2016). Primary data sources include the distribution of questionnaires to predetermined
samples.
Variable Operational Definition
Entrepreneurial knowledge is by definition any knowledge gained through education and
experience that is useful for cultivating risk awareness and willingness to accept the opportunity.
Lisa Martiah Nila Puspita, Isma Coryanata, Ulfa Salsabillah
Page 2816
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Entrepreneurial knowledge is measured by the same indicators as (Andriaskiton & Fahdian,
2022), which are as follows: 1) Taking business risks, 2) Analyzing business opportunities, and 3)
Formulating problem solutions. This variable is measured using the Likert scale.
Self-efficacy is having confidence in doing work with the abilities you have. Self-efficacy
variables can be measured by the same indicators as (Alma, 2010): (1) confidence to manage a
business, (2) ability to lead human resources, (3) having mental maturity in starting a business,
(4) having firm confidence in running a business. Related self-efficacy is measured using the Likert
scale.
The family environment is the first environment that has a deep influence on children so
that it can encourage entrepreneurial intentions. The indicators used in this variable adopted
from (Rumini et al., 2003) are: 1) The way parents educate, 2) Relationships between family
members, 3) Home atmosphere, 4) Family economic conditions, 5) Understanding parents, 6)
Cultural background. Family environment variables are measured by Likert scales.
Accounting knowledge is defined as a truth of information about recording, grouping, and
summarizing economic events for decision-making. Accounting knowledge is measured by
indicators adopted from (Lestanti, 2015), namely: a) declarative knowledge, b) procedural
knowledge. This variable is measured using the Likert scale.
Entrepreneurial intention is a person's readiness to take risks or decisions about job
creation by utilizing and maximizing available resources. Entrepreneurial intention was measured
using the same research indicators, namely: 1) Happy entrepreneurship, 2) Readiness for
entrepreneurship, 3) Careful consideration for entrepreneurship, 4) Decision to be
entrepreneurial. The variable of entrepreneurial intention was measured using the Likert scale.
Data Analysis Technique
The questionnaire will be processed and analyzed using the Statistical Program for Social
Science. This study provides an overview of respondent demographics by evaluating the average
central tendency and demographic standard deviation of respondents to each variable. The data
quality test consists of validity and reliability tests. Next, the classical assumption test consists of
normality, multicollinearity, and heteroscedasticity tests to measure the feasibility of the
regression model used. Hypothesis testing is performed by multiple linear regression analysis, T-
Test, F-Test, and Coefficient of Determination.
Hypothesis
H1: Entrepreneurial knowledge has a positive effect on entrepreneurial intentions.
H2: Self-efficacy has a positive effect on entrepreneurial intentions.
H3: Family environment positively affects entrepreneurial intentions.
H4: Accounting Knowledge has a positive effect on entrepreneurial intentions.
Entrepreneurial Intentions of Accounting Students Based on Entrepreneurial Knowledge, Self-Efficacy,
Family Environment, and Accounting Knowledge
Page 2817
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
RESULTS AND DISCUSSION
The number of respondents obtained after distributing the questionnaire amounted to 121
respondents. Respondents who met the criteria for filling out the questionnaire were 104
respondents, namely the class of 2019 and had attended entrepreneurship courses, while 3
respondents of the class of 2019 had never attended entrepreneurship courses so they were not
included in the specified criteria, then 14 respondents came from the class of 2020-2022 who did
not meet the criteria. The following is the total sample in this study:
Table 1. Total Research Sample
Description
Number
Persentage
Questionnaires received
121
100%
Questionnaires from students not from
the class of 2019
(14)
11,5%
Questionnaire from the class of 2019
107
88,5%
Questionnaires from respondents who
have never attended entrepreneurship
courses
(3)
2,5%
Total questionnaires that can be
processed
104
86%
Source: Processed Primary Data, 2023
Based on the results of the questionnaire distribution, there is information about the
general description of respondents. The general description of respondents in this study can be
seen in Table 2 below:
Table 2. Distribution of Respondent Data
Description
Number
Percentage
Universitas Bengkulu
28
26,9%
Universitas Sriwijaya
30
29%
Universitas Lampung
15
14,4%
Universitas Jambi
19
18,2%
Universitas Bangka Belitung
12
11,5%
Total
104
100%
Source: Processed Primary Data, 2023
Based on Table 2, a general description of respondents is obtained which shows that the
number obtained exceeds the proportion of the sample because the questionnaire distributed
can be filled out by many respondents so that it can exceed the number of existing proportions.
The following are the processed results of descriptive statistical tests:
Table 3. Descriptive Statistical Test
Variable
N
Min
Max
Theoretical
Average
Min
Max
Actual
Average
Standard
Deviation
Entrepreneurial
Knowledge
104
3
15
9
6
15
12,69
2,06
Lisa Martiah Nila Puspita, Isma Coryanata, Ulfa Salsabillah
Page 2818
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Variable
N
Min
Max
Theoretical
Average
Min
Max
Actual
Average
Standard
Deviation
Self-efficacy
104
4
20
12
9
20
15,17
2,61
Family
Environment
104
6
30
18
12
30
23,98
4,06
Accounting
Knowledge
104
6
30
18
17
30
25,09
3,38
Entrepreneurial
Intention
104
6
30
18
12
30
23,51
4,79
Source: Processed Primary Data, 2023
Based on the results of the descriptive statistical test above, it can be described that the
distribution of data obtained is:
The average respondents' answers to the entrepreneurial knowledge variable (X1) actual
average value were 12.69. This shows that accounting students in the Sumatera Bagian Selatan
(Sumbagsel) Region have entrepreneurial knowledge with an average answer point of 4 which
means quite high. Entrepreneurial knowledge is measured by the level of courage to take risks
in entrepreneurship, being able to analyze business opportunities, and being able to formulate
solutions to problems in entrepreneurship.
The variable self-efficacy (X2), from these data can be described that the actual average is
15.17. This shows that accounting students have high confidence in managing a business, can
find solutions when problems occur if entrepreneurship, have mental maturity in starting a
business, and have a firm belief in the success of entrepreneurship can increase entrepreneurial
intentions.
Family environment variable (X3), from these data can be described that the actual mean
value is 23.98. This shows that the family environment of accounting students mostly supports
entrepreneurial activities. In addition, the relationship between family members of accounting
students is harmoniously established, has a comfortable home atmosphere, family economic
conditions to help in starting a business on average are supportive, the family environment of
accounting students provides moral support and motivation in entrepreneurship, and habits in
the accounting student environment encourage entrepreneurial intentions.
Accounting knowledge variable (X4), from the data it can be seen that the actual average
value is 25.09. This shows that accounting students have high accounting knowledge. Accounting
knowledge variable (X4), from these data it can be seen that the actual average value is 25.09.
This shows that accounting students have high accounting knowledge. This is measured by how
they understand the basics of accounting, understand the information provided in financial
statements, can compile financial statements, have the ability to manage finances, and are able
to process financial statement information for decision-making, accounting knowledge has
changed the mindset of students towards finance.
Entrepreneurial Intentions of Accounting Students Based on Entrepreneurial Knowledge, Self-Efficacy,
Family Environment, and Accounting Knowledge
Page 2819
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
The actual average value of the entrepreneurial intention variable (Y) was 23.51. This shows
that accounting students have a high entrepreneurial intention. The results obtained show that
these students are happy with entrepreneurship, have entrepreneurial readiness, have careful
consideration in entrepreneurship, agree with choosing a career as an entrepreneur, find
information about business, and like to work as an entrepreneur rather than working with others.
The validity test results in Table 4 show that all statement items in each variable X and Y
are said to be valid because they have a correlation value above 0.5.
Table 4. Validity Test Results
Variable
Statement Item
Correlation
Conclusion
Entrepreneurial Knowledge
Item 1-3
0,901-0,947
Valid
Self-efficacy
Item 1-4
0,876-0,942
Family Environment
Item 1-6
0,516-0,850
Accounting Knowledge
Item 1-6
0,785-0,880
Entrepreneurial Intention
Item 1-6
0,805-0,903
Source: Processed Primary Data, 2023
Based on the reliability testing table in Table 5, all variables used in this study have
Cronbach's Alpha greater than 0.70, so it can be concluded that the question items in this study
are reliable.
Table 5. Reability Test Results
Variable
Cronbach’s Alpha
r Count
Description
Entrepreneurial Knowledge
0,913
0,70
Reliable
Self-efficacy
0,917
0,70
Family Environment
0,812
0,70
Accounting Knowledge
0,907
0,70
Entrepreneurial Intention
0,931
0,70
Source: Processed Primary Data, 2023
The result of the One-Sample Kolmogorov-Smirnov Test is that the significance value is
0.200 > 0.05. This gives the idea that the distribution of data does not show deviations from the
normal curve, which means that the distribution of data meets the assumption of normality.
Table 6. Normality Test Results
Kolmogorov Smirnov Z
Entrepreneurial Knowledge
0,200
Self-efficacy
Family Environment
Accounting Knowledge
Entrepreneurial Intention
Source: Processed Primary Data, 2023
Lisa Martiah Nila Puspita, Isma Coryanata, Ulfa Salsabillah
Page 2820
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Based on Table 7, the regression model does not experience multicollinearity disorders.
This can be seen in the tolerance value of each variable greater than 0.10. The results of the VIF
calculation also show that the VIF value of each variable is less than 10.
Table 7. Multicollinearity Test Results
Variable
Collinearity
Tolerance
Statistics VIF
Description
Entrepreneurial Knowledge
0,856
1,169
No Multicollinearity
Self-efficacy
0,843
1,186
Family Environment
0,880
1,136
Accounting Knowledge
0,883
1,133
Source: Processed Primary Data, 2023
The results of the heteroscedasticity test using the Glejser test that the significance value
of each variable has a value above 0.05. If the significance value between variable X and
confounding absolute < 0.05, heteroscedasticity will not occur, so the variables in this study
concluded that there is no heteroscedasticity problem.
Table 8. Heteroscedasticity Test Results
Variable
Significance
Description
Entrepreneurial Knowledge
0,726
No Heteroscedasticity
Self-efficacy
0,357
Family Environment
0,064
Accounting Knowledge
0,826
Source: Processed Primary Data, 2023
Multiple linear regression methods were used in this study to determine the influence of
variables of entrepreneurial knowledge (X1), self-efficacy (X2), family environment (X3), and
accounting knowledge (X4) on entrepreneurial intentions (Y). The effect of the independent
variable on the dependent variable was tested with a confidence level of 95% or α = 5 percent.
This method was tested with the SPSS application, multiple linear analysis results were obtained
as follows.
Table 9. Multiple Linear Regression Test Results
Variable
Coefficient
t Count
Sig.
Constant
-6,125
-1,739
0,065
Entrepreneurial Knowledge
0,498
2,632
0,010
Self-efficacy
0,616
4,092
0,000
Family Environment
0,265
2,792
0,006
Accounting Knowledge
0,303
2,674
0,009
R Square
0,438
Adj R Square
0,415
F
19,253
Sig
0,000
Source: Processed Primary Data, 2023
Entrepreneurial Intentions of Accounting Students Based on Entrepreneurial Knowledge, Self-Efficacy,
Family Environment, and Accounting Knowledge
Page 2821
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Based on the results of the t test in Table 9 it can be seen that:
1) The variable of entrepreneurial knowledge has a significant value of 0,010>0,05 and tcount
2,632 > ttable 2,46 which means that entrepreneurial knowledge has a positive and significant
effect on entrepreneurial intentions.
2) The self-efficacy variable has a significant value of 0,000 > 0,05 and tcount 4,092 > ttable 2,46
which means that self-efficacy has a positive and significant effect on entrepreneurial
intentions.
3) The family environment variable has a significant value of 0,006 > 0,05 and tcount 2,792 > ttable
2,46 which means that the family environment has a positive and significant effect on
entrepreneurial intentions.
4) The accounting knowledge variable has a significant value of 0,009 > 0,05 and tcount 2,674 >
ttable 2,46 which means that accounting knowledge has a positive and significant effect on
entrepreneurial intentions.
Based on the results of the ANOVA or Ftest the Fcount value is 19,253 > Ftable 2,30 with a sig
value of 0.000 smaller than alpha 0.05. Thus, it can be concluded that Entrepreneurial Knowledge
(X1), Self-Efficacy (X2), Family Environment (X3), and Accounting Knowledge (X4) simultaneously
have a significant effect on Entrepreneurial Intention.
From the SPSS model summary output displayed in Table 9, the magnitude of Adjusted R2
is 0.41 or 41%, this means that the variation in changes in entrepreneurial intention variables (Y)
is influenced by changes in the variables of Entrepreneurial Knowledge (X1), Self-Efficacy (X2),
Family Environment (X3), and Accounting Knowledge (X4) by 41%. While the remaining 59% was
influenced by other factors outside this study.
Entrepreneurial knowledge of entrepreneurial intentions
The results of this study show that entrepreneurial knowledge is important and can
influence entrepreneurial intentions. This is by the average respondent's statement which states
that someone who dares to take entrepreneurial risks, can analyze business opportunities, and
is able to formulate problem solutions can affect a person's intention to become entrepreneurial.
This shows that the higher the entrepreneurial knowledge, the greater the intention to be
entrepreneurial.
SDGs can explain how entrepreneurial knowledge affects a person's intentions and
behavior in starting a business. Entrepreneurial knowledge can affect a person's attitude towards
entrepreneurship, with how good entrepreneurial knowledge is, the more encouraging it is to be
entrepreneurial. The results of this study are consistent with the results of research conducted
by (Jaya & Harti, 2021); (Suprapti & Muhammad, 2022); (Aini & Oktafani, 2020); (Anam et al.,
2021).
Self-efficacy of entrepreneurial intentions
The results of this study show that self-efficacy is important in building entrepreneurial
intentions. This is in accordance with the average respondent's statement stating that someone
Lisa Martiah Nila Puspita, Isma Coryanata, Ulfa Salsabillah
Page 2822
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
has confidence in managing a business, can find solutions if problems occur, has mental maturity
in starting a business, and has confidence in the success of entrepreneurship can influence and
encourage the intention to entrepreneurship. This shows that the higher the self-efficacy, the
greater the intention to be entrepreneurial. In the context of entrepreneurship, self-efficacy in
entrepreneurship can be viewed as a perceived behavioral control factor. In the SDGs the higher
one's self-efficacy in entrepreneurship, the more likely it is to start and run a business. The results
of this study are consistent with the results of research conducted by (Darmawan, 2019);
(Marden & Hidayah, 2022); (Tanazha & Budiono, 2021).
Family environment towards entrepreneurial intentions
The results of this study show that the family environment plays an important role in
building entrepreneurial intentions. This is in accordance with the average statement of
respondents who stated that parents who teach about entrepreneurship, harmonious family
member relationships, a comfortable home atmosphere, stable economic conditions, a family
environment that supports morals and entrepreneurial motivation, and habits in the family
environment in determining careers greatly affect the intention to entrepreneurship. This shows
that the higher the support of the family environment, the greater the intention to be
entrepreneurial. The family environment can influence a person's subjective norms towards
entrepreneurship. If the family environment provides positive support towards
entrepreneurship, then this can increase one's positive attitude towards entrepreneurship and
increase positive subjective norms towards entrepreneurship. The results of this study are
consistent with the results of research conducted by (Amadea & Riana, 2020); (Prawoto &
Affandi, 2021).
Accounting knowledge of entrepreneurial intentions
The results of this study show that accounting knowledge plays an important role in
building entrepreneurial intentions. This is in accordance with the average statement of
respondents who stated knowledge of accounting basics, ability to compile financial statements,
ability to understand information in financial statements, ability to manage finances, ability to
process financial information for decision making, and changes in mindset towards finance can
affect a person's intention to become entrepreneurial. This shows that the higher the support of
accounting knowledge possessed, the greater the intention to be entrepreneurial. In the SDGs
construct, accounting knowledge is also understood as perceived behavioral control that can
influence individual behavior in decision-making. Through perceived behavioral control,
individuals can understand the ease or difficulty of the information conveyed. The results of this
study are consistent with (D. Rachmawati, 2020) and (Sadeli & Patiware, 2021) which state that
accounting knowledge has a positive effect on entrepreneurial interest.
Entrepreneurial Intentions of Accounting Students Based on Entrepreneurial Knowledge, Self-Efficacy,
Family Environment, and Accounting Knowledge
Page 2823
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
CONCLUSION
Based on the results of the data analysis and discussion, it can be concluded that
entrepreneurial knowledge plays a crucial role as a driving factor for entrepreneurial intentions.
The more entrepreneurial knowledge a person possesses, the stronger their intention to become
an entrepreneur. Similarly, self-efficacy acts as a critical driver for entrepreneurial intentions;
greater confidence in one’s abilities correlates with a higher likelihood of pursuing
entrepreneurship. Additionally, the family environment serves as a vital reinforcing factor. Higher
levels of family support significantly boost entrepreneurial intentions. Furthermore, accounting
knowledge enhances entrepreneurial intentions by equipping individuals with better financial
management and decision-making capabilities.
The findings of this study contribute to strengthening the theory of planned behavior,
particularly in understanding the importance of entrepreneurship among students and its
influencing factors. These findings are also practical for academic institutions, providing valuable
insights into the need for fostering entrepreneurial intentions among accounting students as a
strategy to reduce unemployment. Institutions can use these insights to evaluate and enhance
facilities and infrastructure supporting entrepreneurship education. However, this research does
not differentiate between students who have business experience and those who do not.
Business experience can significantly influence entrepreneurial intentions, with experienced
students typically demonstrating stronger intentions than those without experience or those
who have faced failures. Future research should consider grouping respondents based on their
entrepreneurial experience to better understand these variations.
REFERENCES
Agusmiati, D., & Wahyudin, A. (2018). Pengaruh lingkungan keluarga, pengetahuan
kewirausahaan, kepribadian, dan motivasi, terhadap minat berwirausaha dengan self
efficacy sebagai variabel moderating. Economic Education Analysis Journal, 7(3), 878–893.
Aini, Q., & Oktafani, F. (2020). Pengaruh pengetahuan kewirausahaan, motivasi berwirausaha
dan lingkungan keluarga terhadap minat berwirausaha mahasiswa fakultas komunikasi dan
bisnis telkom university. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(2), 151–159.
Alma, B. (2010). Kewirausahaan (edisi revisi). Bandung: CV Alfabeta.
Amadea, P. T., & Riana, I. G. (2020). Pengaruh motivasi berwirausaha, pengendalian diri, dan
lingkungan keluarga terhadap niat berwirausaha. Udayana University.
Anam, M. S., Mochlasin, M., Yulianti, W., Afisa, I., & Safitri, N. A. (2021). Pengaruh sikap, norma
subjektif, religiusitas, pengetahuan kewirausahaan, dan faktor demografi terhadap minat
berwirausaha. Jurnal Ilmu Manajemen, 9(4), 1369–1382.
Andriaskiton, M., & Fahdian, E. (2022). Analisis Pengaruh Pengetahuan Kewirausahaan Dan
Motivasi Usaha Terhadap Keberhasilan Usaha (Studi Kasus Pada Pedagang Jalan Selat
Panjang Medan). Management Studies and Entrepreneurship Journal (MSEJ), 3(6), 3906–
3914.
Lisa Martiah Nila Puspita, Isma Coryanata, Ulfa Salsabillah
Page 2824
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Darmawan, D. (2019). Pendidikan Kewirausahaan dan Efikasi Diri Serta Pengaruhnya Terhadap
Intensi Berwirausaha. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 1(1), 16–21.
Fauziati, P., & Suryani, K. (2020). Pengaruh Pendidikan Kewirausahaan dan Lingkungan Keluarga
terhadap Niat Mahasiswa untuk Berwirausaha. Edukasi: Jurnal Pendidikan, 18(1), 76–85.
Fernanda, R., & Ibrahim, R. (2022). Pengaruh pendidikan kewirausahaan terhadap niat
berwirausaha yang di mediasi oleh motivasi dan sikap pada mahasiswa S1 Manajemen
Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala Angkatan 2016. Jurnal Ilmiah
Mahasiswa Ekonomi Manajemen, 7(1), 218–240.
Jaya, H. M., & Harti, H. (2021). Pengaruh pengetahuan kewirausahaan dan sikap mandiri terhadap
minat berwirausaha pada mahasiswa universitas negeri surabaya. Jurnal Pendidikan Tata
Niaga (JPTN), 9(3), 1363–1369.
Kang, Y., & Xiong, W. (2021). Is entrepreneurship a remedy for Chinese university graduates’
unemployment under the massification of higher education? A case study of young
entrepreneurs in Shenzhen. International Journal of Educational Development, 84, 102406.
Khalid, Z., Utami, I. T., & Hanani, N. (2022). Pengaruh kreatifitas, efikasi diri dan ketahanmalangan
terhadap minat berwirausaha. Jurnal Serasi, 20(2), 85–91.
Kumalasari, D. A., Eryanto, H., & Pratama, A. (2022). Pengaruh Pendidikan Kewirausahan, Efikasi
Diri dan Lingkungan Keluarga Terhadap Intensi Berwirausaha Mahasiswa Fakultas Ekonomi
Universitas Negeri Jakarta. Jurnal Ilmiah Wahana Pendidikan, 8(21), 518–536.
Lestanti, D. (2015). Pengaruh pengetahuan akuntansi, pengalaman usaha, dan motivasi kerja
terhadap persepsi penggunaan informasi akuntansi pada pelaku UMKM di Boyolali.
Yogyakarta: Skripsi. Universitas Negeri Yogyakarta.
Marden, R., & Hidayah, N. (2022). Pengaruh kreativitas dan efikasi diri terhadap niat
kewirausahaan mahasiswa FEB Universitas Tarumanagara. Jurnal Manajerial Dan
Kewirausahaan, 4(1), 181–189.
Prawoto, E., & Affandi, A. (2021). Pengaruh pendidikan kewirausahaan, lingkungan keluarga
terhadap intensi berwirausaha dengan sikap berwirausaha sebagai variabel mediasi. Jurnal
Penelitian Dan Pengabdian Kepada Masyarakat UNSIQ, 8(1), 50–60.
Priliandani, N. M. I., Pradnyanitasari, P. D., & Saputra, K. A. K. (2020). Pengaruh persepsi dan
pengetahuan akuntansi pelaku usaha mikro kecil dan menengah terhadap penggunaan
informasi akuntansi. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 8(1), 67–73.
Rachmawati, D. (2020). Pengaruh jiwa kewirausahaan, lingkungan keluarga, mata kuliah
kewirausahaan, dan pengetahuan akuntansi terhadap minat berwirausaha mahasiswa
akuntansi Universitas Wijaya Kusuma Surabaya. Wijaya Kusuma University.
Rachmawati, H., & Subroto, W. T. (2022). Pengaruh Lingkungan Keluarga, Pengetahuan
Kewirausahaan, Dan Motivasi Berwirausaha Terhadap Minat Berwirausaha Mahasiswa.
Edunomic: Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan Dan Ilmu Pendidikan,
10(1), 56–67.
Rumini, S., Purwanto, E., Purwandari, M. S., Suharmini, T., Si, M., & Ayriza, Y. (2003). Belajar dan
Faktor-faktor yang Mempengaruhinya. Jakarta: PT Rineka Cipta.
Sadeli, Y. A., & Patiware, A. (2021). Pengaruh Pengetahuan Kewirausahaan, Pengetahuan
Akuntansi, Motivasi Bewirausaha Dan Lingkungan Keluarga Terhadap Minat Berwirausaha.
YUME: Journal of Management, 4(3), 1–6.
Entrepreneurial Intentions of Accounting Students Based on Entrepreneurial Knowledge, Self-Efficacy,
Family Environment, and Accounting Knowledge
Page 2825
Asian Journal of Engineering, Social and Health
Volume 3, No. 12 December 2024
Sugiyono. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta, Bandung.
Suprapti, E., & Muhammad, M. (2022). Pengaruh Pengetahuan Kewirausahaan, Lingkungan
Keluarga Dan Locus of Control Terhadap Minat Berwirausaha Mahasiswa Akuntansi. J-
MACC: Journal of Management and Accounting, 5(2), 90–102.
Tanazha, J., & Budiono, H. (2021). Pengaruh pendidikan kewirausahaan, efikasi diri, kepribadian
dan peran faktor keluarga terhadap niat berwirausaha. Jurnal Manajerial Dan
Kewirausahaan, 3(3), 751–761.
Copyright holder:
Lisa Martiah Nila Puspita, Isma Coryanata, Ulfa Salsabillah (2024)
First publication right:
Asian Journal of Engineering, Social and Health (AJESH)
This article is licensed under:
