Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

Determinants of Entrepreneurial Intention Among Accounting Students: The Mediating Role Of Entrepreneurial Skills

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320840,
        author={Faris Windiarti and Andrey Hasiholan Pulungan and I Made Semara Reta Adnyana},
        title={Determinants of Entrepreneurial Intention Among Accounting Students: The Mediating Role Of Entrepreneurial Skills},
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={entrepreneurial skills passion and intention; entrepreneurship education; family support},
        doi={10.4108/eai.10-8-2022.2320840}
    }
    
  • Faris Windiarti
    Andrey Hasiholan Pulungan
    I Made Semara Reta Adnyana
    Year: 2022
    Determinants of Entrepreneurial Intention Among Accounting Students: The Mediating Role Of Entrepreneurial Skills
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320840
Faris Windiarti1,*, Andrey Hasiholan Pulungan2, I Made Semara Reta Adnyana2
  • 1: Politeknik Bina Madani
  • 2: Sampoerna University
*Contact email: fariswindiarti@poltekbima.ac.id

Abstract

Entrepreneurial intention has become a focus of research as it is widely perceived as an indicator for a person to choose career as entrepreneur. Extending the research on determinants of entrepreneurial intention, this study examines the mediating role of entrepreneurial skill on the effect of family support, entrepreneurship education, and entrepreneurial passion towards entrepreneurial intention. This study applies convenience sampling to collect data. 270 responses from several universities in Indonesia were analyzed by using SMART PLS 3. The result reveals that entrepreneurial skill only mediates the impact of entrepreneurship education and entrepreneurial passion on entrepreneurial intention. Entrepreneurial skills does not improve the effect of family support on entrepreneurial intention. This empirical evidence reveals the importance of entrepreneurial skills to influence Accounting students’ decision to become entrepreneurs. Thus, Accounting program in universities also needs to incorporate a curriculum that enhance students’ entrepreneurial knowledge and skills.