Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions
DOI:
https://doi.org/10.24843/Keywords:
Entrepreneurial Intentions, Accounting Knowledge, Internal Locus of Control, Digital Literacy, Adversity IntelligenceAbstract
Entrepreneurial intention refers to the desire and determination to
establish, manage, bear the risks of, and grow a business. This research
investigates the influence of accounting knowledge, internal locus of
control, digital literacy, and adversity intelligence on the
entrepreneurial intentions of accounting students. The study
population comprised all undergraduate accounting students from the
2017 to 2023 cohorts at the Faculty of Economics and Business, Udayana
University. A sample of 300 students was selected using the probability
sampling method with a proportionate stratified random sampling
technique. The data collected through questionnaires were analyzed
using multiple linear regression with the Statistical Package for the
Social Sciences (SPSS) program. The findings reveal that accounting
knowledge, internal locus of control, digital literacy, and adversity
intelligence positively and significantly affect the entrepreneurial
intentions of accounting students.
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