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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Barelang Ihsan: Jurnal Pengabdian Masyarakat Altruis: Journal of Community Services Jurnal Pengabdian Masyarakat (ABDIRA) MOVE: Journal of Community Service and Engagement eCo-Fin Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Bersama Pengabdian Kepada Masyarakat
Dian Efriyenti
Universitas Putera Batam
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Pengaruh Pengetahuan Akuntansi Lingkungan, Kepekaan Lingkungan, dan Pengetahuan CSR Terhadap Perilaku Keberlanjutan Lingkungan Mahasiswa Akuntansi Septian Nur Alam; Dian Efriyenti
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1061

Abstract

Environmental sustainability awareness has become a crucial concern in higher education, particularly for accounting students who are expected to serve as future professionals in economic and business decision-making. This study aims to examine the effects of environmental accounting knowledge, environmental sensitivity, and Corporate Social Responsibility (CSR) knowledge on the environmental sustainability behavior of accounting students. A quantitative research design employing a survey method was adopted. Data were collected through structured questionnaires distributed to 206 active accounting students. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that environmental accounting knowledge, environmental sensitivity, and CSR knowledge each have a positive and statistically significant effect on environmental sustainability behavior. Simultaneously, these independent variables collectively demonstrate a significant influence on such behavior. Among the variables examined, environmental sensitivity shows the most dominant effect. These findings suggest that enhancing students’ environmental awareness and knowledge particularly through environmental accounting and CSR education plays an essential role in fostering environmentally responsible behavior. This study is expected to provide valuable insights for higher education institutions in curriculum development and to serve as a reference for future research on environmental sustainability behavior.
Co-Authors Agnes Mulyani Argo Putra Prima Aura Adenilla Dedi Riyanto Delly Afrianty Dewi Anita Dinda Sukmarianti Hermaya Ompusunggu Hikmah Hikmah Joane Joane Khadijah Khadijah Lina Lusi Susanti Marentina Nofatilofa Poniman Poniman Putriyani br Siboro Reni Kusuma Wardhani Risca Azmiana Septian Nur Alam tukino, tukino Viola Syukrina E. Janrosl