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Journal : Journal of Economics, Business,

Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control Sisdyani, Eka Ardhani; Ratnadi, Ni Made Dwi; Sudana, I Putu; Manuati Dewi, I Gusti Ayu; Kedisan, A.A Vidyaswari
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.2909

Abstract

This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional organizations in Bali Province. The analysis utilized the partial least squares method. The findings indicate a positive impact of personality traits on the intention to implement green budgeting. This relationship is fully mediated by environmental concern, openness to experience, extraversion, and neuroticism. Additionally, the personality trait of conscientiousness is partially mediated by environmental concern. Furthermore, locus of control partially mediates the influence of personality trait agreeableness on the intention to implement green budgeting. In light of these results, increasing environmental awareness, especially with regard to individual factors like agreeableness (interpersonal harmony) and locus of control from the budget holders, can enhance the intention to implement green budgeting. This can be achieved through education and self-development programs. The implications for budgeting policies are to provide recommendations for strategy and program planning that contribute to the enhancement of environmental quality.
Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control Sisdyani, Eka Ardhani; Ratnadi, Ni Made Dwi; Sudana, I Putu; Manuati Dewi, I Gusti Ayu; Kedisan, A.A Vidyaswari
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.2909

Abstract

This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional organizations in Bali Province. The analysis utilized the partial least squares method. The findings indicate a positive impact of personality traits on the intention to implement green budgeting. This relationship is fully mediated by environmental concern, openness to experience, extraversion, and neuroticism. Additionally, the personality trait of conscientiousness is partially mediated by environmental concern. Furthermore, locus of control partially mediates the influence of personality trait agreeableness on the intention to implement green budgeting. In light of these results, increasing environmental awareness, especially with regard to individual factors like agreeableness (interpersonal harmony) and locus of control from the budget holders, can enhance the intention to implement green budgeting. This can be achieved through education and self-development programs. The implications for budgeting policies are to provide recommendations for strategy and program planning that contribute to the enhancement of environmental quality.
Co-Authors Aggy Cariena Ahmad Irfan Setiawan Aji Muhammad Fariz Akhmad Farrkhan Farrabi Azra Aldu, Maria Pricilla Cahyavika Anak Agung Ayu Intan Wulandari Anak Agung Gde Putu Widanaputra Anak Agung Gde Putu Widanaputra Aulia Sanggili Ayu Kusuma Bambang Dharwiyanto Putro Bulu, Stevania Hendrika Camelia Agatha Mahayu Putri Cening Suprani Gama Charles Bertomi Cipta Mulyana Cokorda Gede Alit Semarajaya Danang Purnomo Deva, Pande Made Devasmara Dewi, LGLK. Eka Ardhani Sisdyani Eka Putri Suryantari Erick Kevin Perangin-Angin Erika Arifin GEDE WIJANA Gusti Ayu Made Tasya Paradista Hadi, Aneisya Audeslina Helly Gantara Helmi Cahyana Hens, Angela Novelin Herlita Br. Tarigan I GA. Gede Luhur Winata Putra I Gede Adhi Suputra Arimbawa PG. I Gusti Agung Ayu Rai Asmiwyati I Gusti Ayu Manuati Dewi I Gusti Putu Bagus Sasrawan Mananda I Ketut Sujana I Ketut Suwena I Ketut Yadnyana I Komang Deya Pradnyana I Made Adhi Wirayana I Made Sendra I NYOMAN RAI I Nyoman Sudiarta I Nyoman Surya Maha Putra I Wayan Ary Mahendra Putra I Wayan Putra Aditya I Wayan Renold Tino I WAYAN WIRAATMAJA Ida Bagus Gde Pujaastawa Irena Hersi Kristanti Kadek Agus Arya Wibawa Kadek Utami Wirya A. Kedisan, A.A Vidyaswari Kiki Savira Luh Gede Leli Kusuma Dewi Luh Putu Swandewi Lury Sevita Yusiana MADE KUSUMA NEGARA Made Surya Wijaya Marni Aruan Marulina Sitohang N.G.A.S. Dewi NGAS. Dewi Ni Kadek Devi Somiari Ni Ketut Rasmini Ni Ketut Wiriani Merta Ni Komang Alit Astiari Ni Komang Ayu Trisna Dewi Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Ayu Diah Utari Ni Made Dwi Ratnadi Ni Made Oka Karini Ni Made Reni Istarini Ni Made Sofia Wijaya Ni Nyoman Padmi Triyanti Ni Putu Eka Mahadewi Ni Putu Happy Marini S. Ni Putu Masni Nistari Ni Putu Melia Andriani Ni Putu Sri Harta Mimba Ni Putu Yessy Christina Ni Wayan Ayu Sekarningsih Ni Wayan Diasputri SJ Ni Wayan Tia Deviyanti Noviesya Yosal Nurman Hadipratama Putu Agus Wikanatha Sagita Putu Doddy Pramana Putu Geni Jaya Ksamawan Putu Sucita Yanthy Rahmawati, Erika Rama Ady Pranata Rasmini, Ketut Riandewi W, Ni Luh Ricky Iddham Permana Ryan Sebastian Sarfina, Eminilda Yayu Indrawati Yogantara, Komang Yohanes Kristianto Yohanes Sunu Dwi Aldrianto Yundari, Yundari