Entrepreneurial Intention Model of Learning and Self-Efficacy Aspects

The purpose of this study is to unearth the effect of entrepreneurship learning on entrepreneurial intentions mediated by self-efficacy, and to find out the differences in entrepreneurial intentions viewed from the gender aspect. The research method employed in this study was an explanatory survey method. With respect to the research population, 560 accounting education students from all over Indonesia took part in this study by using the sample size technique of Isaac Michael so that the sample size was 233 respondents. The research samples taken from the population of accounting education students in Indonesia consisted of the students from Unimed, UPI, UNY, UNM, UM Malang and Unesa Surabaya. The data were collected using questionnaires in a google form and the validity and reliability of the collected data had also been tested. In this study, descriptive analysis and path analysis were employed as the data processing technique. The results showed that entrepreneurship learning and self-efficacy had a significant positive effect on entrepreneurial intentions. In particular, self-efficacy had the greatest effect on entrepreneurial intentions. There is no difference in entrepreneurial intentions based on the gender aspect. It is recommended to increase entrepreneurship learning through facilities and infrastructure indicators, self-efficacy through generally indicators, and entrepreneurial intentions through the indicators of spirit to try entrepreneurship.

and has become a priority for today's society. (Barbuto et al., 2003).
In this case, creating an entrepreneur is not easy, especially for those who are still in their mid-teens. Therefore, tertiary institutions must equip students to instill entrepreneurial intentions so that they are able to become entrepreneurs. When ones decide to become an entrepreneur, they must have an intention first. Based on a preliminary survey on student entrepreneurial intentions collected through interviews on June 5, 2020, it shows that entrepreneurial passion is still insignificant. As a matter of fact, they want to work as workers, especially to work as civil servant teachers. Some of them want to become employees in companies. The results of the questionnaire recapitulation regarding the conditions of entrepreneurial intentions are shown in Table 1.  (2018) The phenomenon as displayed in Table  1 above shows that the condition of entrepreneurial intention tends to be in the low category of 45.45%. The role of entrepreneurship education which consciously designs to foster the intention of becoming an entrepreneur is a very significant predictor. In this case, there are many factors that influence entrepreneurial intentions and they can be studied from various established theories, either using the Entrepreneurial Event Model theory by Shapero or the Theory of Planned Behavior (TPB) by Ajzen. In Ajzen's theory, intention is understood as a component within an individual which refers to the desire to perform behaviors (Wijaya, 2007). The concept of entrepreneurial inten-

InTrODuCTIOn
Entrepreneurship is considered as an effective alternative to reduce the number of unemployment. The benefit of entrepreneurship is particularly to improve the quality of individual life and quality of life in general. In addition, it is an alternative option in order to achieve a meaningful life. Furthermore, the United Nations also states that a country will be able to develop if 2% of its population are entrepreneurs (Alma, 2013). Therefore, entrepreneurship is regarded as a resource in economic growth (Liñán et al., 2011). In fact, entrepreneurial activities provide job opportunities, increase competitiveness, and encourage innovation in technologies (Zahra et al., 1999). The initiation of new businesses helps open job opportunities, spread innovation, and provide supports to the local economies (Anda & Anderson, 2007;Ahmed et al., 2010).
According to BPS or the Central Bureau of Statistic 2019, (https://www.bps.go.id) in early 2017, informal workers dropped to 0.19 percentage points compared to August 2017. The highest percentage in August 2018 were full-time workers (minimum working hours of 35 hours per week) by 71.31 percent. Meanwhile, the population who worked 1-7 hours had the lowest percentage, namely 2.14 percent. Meanwhile, workers who are not full are divided into two, namely part-time workers (22.07 percent) and semi-unemployed workers (6.62 percent). In this situation, the problem of unemployment, including those with high education, will have a negative impact on social economic stability in a community. In addition, this condition is also supported by the fact that most university graduates are job seekers rather than job creators. In fact, it is undeniable that the current academic and learning system applied in universities nowadays is not preparing graduates who are ready to create jobs. Entrepreneurship encourages economic growth and national development. As a result, this condition always makes entrepreneurship an interesting topic in developing countries, tion is a self-acknowledged belief of a person. They intend to establish a new business venture and consciously plan to do so (Thompson, 2009). Furthermore, in Ajzen's theory, intention is regarded as an effective predictor of individual behavior in a particular context (Lans et al., 2010). Intention analysis tells us how strongly individuals will pursue certain goals and how hard they will adapt their behavior to achieve the set goals. In addition, Ajzen also adds the background factor as a variable which affects intentions. Icek Ajzen (2005) explained that the background factors consist of: (1) personal background, (2) social background, and (3) information background.
With respect to this study, there are two background factors studied covering personal background in the case of personality and social background in the case of entrepreneurial learning. Meanwhile, self-efficacy is used to measure a perceived behavioral control. As stated by Icek Ajzen (2002), measuring the perceived behavioral control must include the items that assess self-efficacy. In particular, self-efficacy refers to the extent to which individuals estimate their ability to carry out or perform a task in order to achieve a certain result. According to Bandura (Ormrod, 2008) self-efficacy will develop gradually and continuously as the ability and experiences develops. The development of abilities and experiences is acquired through the learning process. As a matter of fact, it is in accorandce with the studies conducted by Anggraeni & Nurcaya (2016) and Puspitaningsih (2016) which proved that entrepreneurship learning has a positive effect on self-efficacy. Entrepreneurship learning is the cultivation of values, abilities, and behaviors in creation and innovation in the process of establishing one's entrepreneurial spirit (Anduhadimedjo.R, 2010). Through entrepreneurship learning, the competence gained by students is not only limited to the competence in selling goods or services but it aims at removing the mindset of most people who consider entrepreneurship only as a trader. Furthermore Tung (2011) said entrep-reneurship learning aims to teach students to start and operate new successful and profitable businesses so that it can lead to economic growth. Meanwhile, according to Suherman (2010), the main objective of entrepreneurship learning is to produce creative entrepreneurs in the sense that individuals who have high creativity in carrying out the activities in their life in the future, especially in the business world or other professions. Therefore, entrepreneurial intentions can be improved through entrepreneurship teaching that can be taught from an early age in schools. Learning entrepreneurship has a positive impact on various proxies of entrepreneurship, including entrepreneurial intentions and various competencies related to entrepreneurship. Students who have a background of learning experience in entrepreneurship will have better entrepreneurial intentions than those who do not receive entrepreneurship instruction. (Charney et al., 2000;Peterman & Kennedy, 2003;and Souitaris et al., 2007). However, it is not in accordance with the study conducted by Mentoor & Friedrich, (2007); Oosterbeek et al., 2012 andRostiani, (2008). The differences in the research results in the context of social science show that there are many factors that influence entrepreneurial intentions. Self-efficacy is understood as one's belief in his/her ability to take an action in order to achieve goals. Based on research results (Icek Ajzen, 2002), self-efficacy significantly improves the intention prediction. In addition, it measures contributed additional variance in intention and behavior. Similarly, it is in line with the study conducted by Cromie (2000) which states that self-efficacy affects people's beliefs and intentions in ways that are different from their success in realizing personal goals. The previous studies have shown that self-efficacy is a determining factor in taking an entrepreneurial action. Similarly, the studies conducted Boyd & Vozikis, (1994); Carr & Sequeira, (2007); Oktaviana et al., (2018) and Zhao et al. (2005) also show that increased self-efficacy results in higher entrepreneurial intentions. In this case, self-efficacy is considered as a factor that determines students 'entrepreneurial intentions. Self efficacy possessed by a person can form the desire to do accordingly because he has the knowledge, skills, and ability to deal with various problems (Hutasuhut,2018). The higher the self-efficacy towards entrepreneurship is, the stronger the students' entrepreneurial intentions are. Based on the explanation above, it appears that the influence of entrepreneurship learning and entrepreneurial intentions is still inconsistent, although, on the one hand, self-efficacy is a predictor of entrepreneurial intention that is positively examined. This inconsistency is caused by the learning process which does not have any effect on self-efficacy.
Therefore, the researchers want to reexamine the effect of entrepreneurship learning and self-efficacy on entrepreneurial intentions, especially when it is applied to accounting education students. They have competence in the field of education as prospective teachers and accounting studies which tend to be the driving factor for entrepreneurship. Moreover, the new challenge to become a professional teacher candidate is that they still have to complete teacher professional education. Demographic factors, such as gender, of a person are taken into account as determinants of entrepreneurial intentions. As they have been highlighted, these factors have an impact on entrepreneurial intentions (Kristiansen & Indarti, 2004). In general, as it has been reported that women in fact are considered having lower self-entrepreneurial intentions.

METHODS
This study employed a quantitative approach in the form of a survey method. Based on the type of research, this present study employed an explanatory survey method. Meanwhile, based on the variables under study, this study is a part of verification study because this method is implemented in order to test the truth of a hypothesis carried out through the data collection in the field. The population of this study were the university students of Accounting Education Study Program throughout Indonesia from the batch 2018 consisting of Universitas Negeri Medan (Unimed), Universitas Pendidikan Indonesia (UPI), Universitas Negeri Yogyakarta (UNY), Universitas Negeri Makasar (UNM), (Universitas Negeri Malang (UM), and Universitas Negeri Surabaya (Unesa). In addition, they also must have attended entrepreneurship courses. In total, there were 560 students involved in this study as explained in detail in Table 2.  (2020) The research samples were counted using Isaac Michael's formula (Sugiyono, 2004) and the research sample size was 233 respondents. Furthermore, the operational research variables were prepared for exogenous variables, namely entrepreneurship learning (X_1) referring to Suherman, (2010), and selfefficacy (X_2) referring to Kolvereid, (1996). On the other hand, the endogenous variables covered entrepreneurial intentions (Y) referring to Boissin, (2009). In detail, variable operationalization is explained in Table 3.
The data collection technique was a closed-questionnaire in the form of a numerical scale. Through the use of this scale, the respondents were asked to give an assessment of the smallest, medium and highest positive on the object, namely entrepreneurial learning, self-efficacy, and entrepreneurial inten-tion. Prior to the data collection, the research instruments were tested to see their validity and reliability. The results showed that there were 20 items of entrepreneurial learning variables and 4 of the items were invalid. Therefore, only 16 items were used in this phase of study. Then, in self-efficacy variables, all 6 items were valid. In entrepreneurial intention variables, there were 8 items and one of them was invalid. In total, there were 29 items used in this study. The results of the reliability test showed that all variables were reliable so that all of them were used in this study. With respect to the data analysis, the data were analyzed using descriptive statistics and inferential statistics. The descriptive analysis employed the statistical tools, such as percentage calculations, tables, and graphs.
The interpretation of the results was carried out by comparing the total achieved scores with the ideal scores and multiplied by 100%. Before undertaking the hypothesis testing, an assumption test was carried out covering data normality, heteroscedasticity, and autocorrelation tests. The inferential analysis or hypothesis testing was carried out using path analysis with the help of SPSS. The hypothesis testing was conducted according to the steps postulated by Kusnendi (2005). Steps consist of: (1) Developing Structural Equation Models; (2) Counting the direct effect and indirect effect; (3) Testing the significance of the effects. The significance test of the associative hypothesis used path analysis, while the comparative test used the pairwise average difference test.   (2020) vide an overview of the average scores of each variable. The results of the descriptive analysis of each variable along with its indicators are described in Table 2. Within the exogenous variables, the entrepreneurial learning scored 74.17% in a high condition, teacher indicator scored 77.54% in the highest condition, infrastructure indicator scored 68.67% in the lowest condition, self-efficacy scored 71% in a high condition, generally indicator scored 74.8% in the highest condition, and Strength indicator scored 67% in the lowest condition.
In the endogenous variables, the entrepreneurial intention scored 76.73% in a high condition. The highest indicator is the indicator of how much to plan the business at 78.28%r.
On the other hand, the lowest indicator is the indicator of how hard you try the business at 75.56%. The explanation above is described in detail in Table 4. As the exogenous variables, entrepreneurial learning has a score of 74.17% and self-efficacy has a score of 71%. On the other hand, as the endogenous variable, entrepreneurial intention has a score of 76.73%. The entrepreneurial intention variable is the highest and it implies that there is a need to maintain and increase endogenous variables. The higher the endogenous variable score is, the higher the entrepreneurial intention is. The profile of student respondents viewed from the gender aspect is presented in Table 5.  (2020) Based on Table 5, the profiles of students who became respondents were mostly female students (71.43%) and the rest of them were male students (28.57%). The result is explained in Table 5.  (2020) This present study is a study intended to test the model so that hypothesis testing is carried out by a calculation process more than once. It is carried out to obtain the consistency of the proposed research model. Based on the initial calculation of the first substructure simultaneously, the effect of entrepreneurial learning (X1) on self-efficacy (X2) R2 = 0.191, F = 54.425 (P = 0.000) is a significant testing. This means that entrepreneurial learning (X1) has a positive effect on self-efficacy (X2), and the amount of effect is 19.1% and the remaining 80.9% is influenced by other variables. Thus, the higher the entrepreneurship learning is, the more positive self-efficacy is and it is explained in Table 6.   (2020) Hypothesis testing shows that the entrepreneurial learning variable is significant and the result of the test is shown in Table 7. Based on Table 7 the structural equation is: X4=0,437X1 The partial test of the effects of entrepreneurial learning variables (X1) on self-efficacy (X2) resulted in t = 7.377, p = 0.000. This result implies that the effect of entrepreneurial learning variables (X1) on self-efficacy is significant. In other words, there is a positive effect of entrepreneurship learning on self-efficacy of 0.437. It indicates that the amount of the effect of entrepreneurial learning on self-efficacy is 0,437 2 =0,1909 or 19.1%. The remaining 80.9% is influenced by other factors besides entrepreneurship learning. The higher the entrepreneurial learning is, the more positive self-efficacy is.
Theoretically, entrepreneurship learning is closely related to self-efficacy and even establishes intentions. As stated by Niu (2010), self-efficacy is the result of the interaction between the external environment and the adjustment mechanisms which consist of personal abilities, experience, and education. Learning is a process of transforming knowledge, skills or attitudes, and abilities of an entrepreneur which can be done through mentoring, education, and training, or through experiences. The hypothesis testing shows that entrepreneurship learning has a positive and significant effect on self-efficacy. In fact, it supports the self-efficacy theory of Bandura (1997) which states that self-efficacy in each individual develops from his/ her abilities and experiences gradually and continuously. Abilities and experiences are continuously acquired through learning. In line with this statement, Peterman & Kennedy, (2003) also found that entrepreneurship education programs have a positive effect on the perception of the ability and feasibility of starting a business which provides business-related knowledge, skills, and competencies (Galloway & Brown, 2002) and (Wilson et al., 2007). In fact, this effect also leads to one's psychological changes or in other words, they are more confident in bu-siness (Do Paço, A.M.F., Ferreira, J.M., Raposo, M., Rodrigues, R.G. and Dinis, 2011). Through various types of business courses that one is engaged in, he/ she tends to feel high self-efficacy.
The amount of the effect of self-efficacy variable on the entrepreneurial learning is 0.331. It indicates that the higher the entrepreneurial learning is, the more positive the selfefficacy is. Therefore, entrepreneurial learning is considered as an important variable to pay attention to and improve because learning is a self-efficacy former. According to Bandura's opinion (Ormrod, 2008), self-efficacy will develop gradually and continuously as the ability and associated experience increase. This hypothesis testing agrees with the research results conducted by Eksi & Novi (2020) which stated that entrepreneurship learning has a positive effect on entrepreneurial intentions. Therefore, self-efficacy is the result of the interaction between the external environment with a self-adjustment mechanism followed by personal abilities, experiences, and education. Thus, the more positive entrepreneurial learning is, the higher the self-efficacy is. The results of testing the direct effect of entrepreneurial learning variables on self-efficacy are described in Table 8. Based on Table 8, it appears that in the first model, entrepreneurial learning affects self-efficacy, which is 0.1909 or 19.1%.

Figure 2. Hypothesis Testing of Entrepreneurship Learning on Self-Efficacy
Information: X1= Entrepreneurship Learning X2 = Self-Efficacy e1 = Other causing variable besides X2 Based on simultaneous calculation of the second substructure, the effect of entrepreneurial learning and self-efficacy (X2) on entrepreneurial intention (Y) results in R2 = 0.396, F = 75.385 (P = 0.000) and it shows a significant testing. This result means that entrepreneurship learning (X1) and self-efficacy (X4) have a positive effect on entrepreneurial intentions (Y). The test results are shown in Table 9.  (2020) The testing of the effect of entrepreneurial learning variables (X1) and efficacy (X4) on entrepreneurial intentions (Y) resulted in on the following equation Y=0,156X1+0,546X2 The partial test resulted in t = 2.730, p = 0.007 and it implies the significant effect. In other words, the result indicates that there is a positive effect of entrepreneurship learning on entrepreneurial intentions of 0.156. It indicates that the amount of the effect of entrepreneurial learning on entrepreneurial intentions is 0,156 2 = 0,02434 or 2,43 %. The higher the learning entrepreneurship is, the more  (2020) positive the entrepreneurial intention is. The test results obtained t = 9,578, p = 0,000 and it implies that the effect is significant. Then, it implies that there is a positive effect of self-efficacy on entrepreneurial intentions of 0.546. In addition, it also means that the magnitude of the effect of self-efficacy on entrepreneurial intentions is 0,546 2 =0,2981 or 29.81%. The higher the self-efficacy is, the more positive the entrepreneurial intention is. The test results are shown in Table 10. Theoretically, entrepreneurship learning is closely related to entrepreneurial intentions. Slameto (2010) states that the interests of each individual are influenced by several factors, such as feelings of interest, feelings of pleasure, motivation, and desire or expectation. These interests will encourage them to do something useful for themselves. Therefore, this desire can be realized through learning processes. The entrepreneurial intention variable is explained in terms of its influence by entrepreneurial learning of 0.156. This result means that, based on the data, the accounting education students have high belief. If the universities develop better entrepreneurship learning, it will increasingly have a significant effect on student entrepreneurial intentions after graduation. Hence, it can be concluded that the higher the learning entrepreneurship is, the more positive the entrepreneurial intention is, and vice versa. Therefore, entrepreneurial learning is an important variable to consider and improve because it establishes an intention.
The results of hypothesis testing support the theory of TPB (Theory of Planned Behavior) (Icek Ajzen, 1991) that Ajzen includes three background factors, namely Personal, Social, and Information. Entrepreneurship learning is a factor in background information. The hypothesis testing supports the concepts expressed by Drucker (1985) that entrepreneurship can be learned and mastered because it is a choice of work and career. In other words, it means that entrepreneurship learning activities from an early age (on campus) will have a great impact on taking a career as an entrepreneur. Likewise, it also supports the research results conducted by Do Paço, A.M.F., Ferreira, J.M., Raposo, M., Rodrigues, R.G. and Dinis, (2011);Peterman & Kennedy, (2003);DeTienne, D.R. and Chandler, (2004) ;Wibowo, (2011);Kolvereid & Moen, (1997); Galloway & Brown, (2002) and Kuehn, (2008). However, this hypothesis testing is contradictory with the study conducted by Mentoor & Friedrich (2007);Oosterbeek et al., (2012) and Indarti & Rostiani, (2008) which shows that the educational orientation or curriculum for economic and business education for students in Indonesia is not designed to produce entrepreneurs. Otherwise, it tends to prepare and equip students to work in companies. Therefore, learning is not a factor that has the highest impacts on students. In this study, the data shows that students will have high belief if the universities develop better entrepreneurship learning. In addition, it will increasingly have a significant impact on students' entrepreneurial intentions after they have graduated. Therefore, it requires a commitment from higher education institutions to improve the quality and quantity of entrepreneurial learning on campus, especially in the Accounting education study program. Thus, the more positive entrepreneurial learning is, the higher the entrepreneurial intention is.  (2020) Theoretically, self-efficacy is closely related to entrepreneurial intentions as suggested by Krueger, N.F. and Dickson (1994). They further said that a high level of self-efficacy is related to risk-taking strategies. As a result, people who have high self-efficacy tend to show a higher intention in entrepreneurship. Similarly, according to Shane et al., (2003), people who have high self-efficacy tend to show higher intrinsic interest in entrepreneurial behaviors and activities. In addition, "an entrepreneur who has high self-efficacy is likely to exert more effort for a longer period of time, survive, and develop a better plan and strategy for the task." The hypothesis testing shows that self-efficacy has a significant positive impact on entrepreneurial intentions and in fact, it supports the Theory of Planned Behavior.
The entrepreneurial intention variable which is explained in terms of its effect on self-efficacy resulted in 0.546. It implies that the higher the self-efficacy is, the more positive the entrepreneurial intention is. In other words, it is understood that self-efficacy is a part of the personality factors that have the highest influence on one's entrepreneurial intentions. Self-efficacy is regarded as the belief in the self-abilities. Therefore, those who have high self-efficacy in entrepreneurship will have a strong desire for entrepreneurship and vice versa. Therefore, self-efficacy is an important variable to pay attention to and improve because it is an intention former. An entrepre-neur who has high self-efficacy is likely to put more efforts for a longer period of time, survive, and develop better plans and strategies for the task (Shane et al., 2003). In other words, it means that self-efficacy increases continuous intentions in behaviors (Mc Gee, J.E., Peterson, M. and Mueller, 2009). This hypothesis testing in fact supports the research results carried out by Farashah, (2013) ;Sesen, (2013) and Setiawan (2014). The result of the test in the form of direct and indirect effect variables of entrepreneurship learning and self-efficacy on self-entrepreneurial intentions is explained in Table 11.
Based on Table 11, it appears that selfefficacy has the highest effect around 0.2981. Based on the test results above, the structural model is described in Figure 3. Based on the results of the associative hypothesis testing, the empirical research model is described in the Figure 3.  (2020) The next hypothesis testing is to find out the differences in entrepreneurial intentions based on the gender aspect. Entrepreneurship  (2020) intentions based on gender factors are shown in the calculation of Table 8, using the independent sample t-test. First, the test is conducted to see the variance similarity between men and women, as shown in Table 12.  (2020) Based on Table 12, the t test results are 0.007 and a p-value is 0.677. Thus, the significant level of 0.05 H0 is accepted. It means that there is no significant difference in student entrepreneurial intentions based on gender. The results of hypothesis testing show that there is no difference in entrepreneurial intentions between men and women. This shows that during the entrepreneurial learning period, gender does not affect entrepreneurial intentions. In fact, it is not in line with the studies conducted by Crant, (1996), Phan et al., (2002) and (Zhao et al., 2005). They found that male students have higher entrepreneurial intentions than female students. However, this present study supports the study conducted by Kourilsky & Walstad, (1998) and Smith et al., (2016) which showed that there is no significant difference between men and women in entrepreneurial intentions to initiate businesses. Based on the discussion above, the researchers found that the research results of associative hypothesis testing of all exogenous variables have an effect on entrepreneurial intentions so that the proposed model can be accepted. However, in a different test in terms of gender, it reveals that that there is no difference in entrepreneurial intentions between male and female students. Since the entrepreneurial values are accepted from the dimension of gender equality during the lear-ning process on campus, the intention of male and female students is equal as a result.

COnCLuSIOn
Based on the results of the study, it is concluded that descriptively, the entrepreneurial learning variables and self-efficacy are in the high conditions and the entrepreneurial intention variables are also in the high conditions. Entrepreneurship learning has a positive and significant effect on self-efficacy. Likewise, entrepreneurship learning and self-efficacy also have a positive and significant effect on entrepreneurial intentions. Self-efficacy is considered as the most dominant variable in influencing entrepreneurial intentions. There is no difference in entrepreneurial intentions between men and women. Therefore, it is necessary to increase entrepreneurship learning variables in the indicators of facilities and infrastructure through the formation of university entrepreneurship incubators. In addition, it is also suggested to increase self-efficacy variables through the indicators of generally by instilling individual beliefs based on their scope, either for all activities or only certain activities through the expressions in terms of behavior, thoughts and emotions, the quality of the presented situation, and the individual nature of behavior during task completion. Furthermore, it is suggested that lecturers increase the entrepreneurial intention variables on the indicator of the spirit of trying to do entrepreneurship through entrepreneurial motivation in lecturing activities. For the further studies, it is recommended to study entrepreneurial intentions besides the factors of entrepreneurial learning and self-efficacy.