Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information
This research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual in...
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2022-06-01
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| Series: | Indonesian Accounting Review |
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| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2699 |
| _version_ | 1797334876990472192 |
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| author | Hamonangan Siallagan |
| author_facet | Hamonangan Siallagan |
| author_sort | Hamonangan Siallagan |
| collection | DOAJ |
| description | This research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the effect of intention on the behavior of using accrual information. This study used primary data taken by administering questionnaires to the respondents. The data were analyzed using SEM-PLS approach and WarpPLS software. The results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making. |
| first_indexed | 2024-03-08T08:28:35Z |
| format | Article |
| id | doaj.art-9cbf62a582584db6b38bce449bd57fa3 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-03-08T08:28:35Z |
| publishDate | 2022-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-9cbf62a582584db6b38bce449bd57fa32024-02-02T04:13:47ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2022-06-0112111312310.14414/tiar.v12i1.2699Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting InformationHamonangan Siallagan0Universitas HKBP Nommensen, Medan, North Sumatera, IndonesiaThis research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the effect of intention on the behavior of using accrual information. This study used primary data taken by administering questionnaires to the respondents. The data were analyzed using SEM-PLS approach and WarpPLS software. The results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making.https://journal.perbanas.ac.id/index.php/tiar/article/view/2699behaviorinformationaccrual basedintoleranceambiguity |
| spellingShingle | Hamonangan Siallagan Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information Indonesian Accounting Review behavior information accrual based intolerance ambiguity |
| title | Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information |
| title_full | Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information |
| title_fullStr | Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information |
| title_full_unstemmed | Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information |
| title_short | Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information |
| title_sort | intolerance of ambiguity in the behavior of using accrual based accounting information |
| topic | behavior information accrual based intolerance ambiguity |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/2699 |
| work_keys_str_mv | AT hamonangansiallagan intoleranceofambiguityinthebehaviorofusingaccrualbasedaccountinginformation |