Social media is increasingly gaining traction as a valuable tool for small business. This is particularly the case in micro enterprises in the Indonesian retail industry, where adoption is anecdotally increasing, but with little understanding of the factors enabling such adoption. Consequently, this study proposes a research model derived from the Unified Theory of Acceptance and the Use of Technology and extended by integrating the task-technology-fit framework, along with price value propositions. Online surveys were sent to micro enterprises operating in the Indonesian retail industry with 153 valid responses received. Data analysis used structural equation modelling with SmartPLS 3. The results show that price value and task-technology-fit are perceived as significant factors for influencing positive attitudes towards the adoption of social media among micro enterprises. In addition, attitude and facilitating conditions were found to have a significant influence on intention to adopt social media. These findings hold import implications to theory and practice in this nascent field of research.
Ironisnya meski di dakwa telah melakukan pemalsuan, konspirasi dan laporan keuangan yang salah, mantan CEO WorldCom tersebut mengaku tidak bersalah (Mehta, 2003;Klayman, 2004;Reuters, 2004).Enron Corp., perusahaan terbesar ke tujuh di AS yang bergerak di bidang industri energ, para manajernya memanipulasi angka yang menjadi dasar untuk memperoleh kompensasi moneter yang besar. Praktik kecurangan yang dilakukan
Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.