JIA (Jurnal Ilmiah Akuntansi)
Vol 5, No 1: Juni 2020

Perilaku Pengurangan Sampah: Potensi Pengungkapan dan Pelaporan Keberlanjutan di Perguruan Tinggi

Wicaksono, Aditya Pandu (Unknown)
Mahfuroh, Riana (Unknown)
Bagus, Arya Lintang Risang (Unknown)



Article Info

Publish Date
25 Jun 2020

Abstract

Not only does accounting focus on financial aspect, but also placing attention on non-financial aspect such as sustainability issue that covers management of waste. Higher education institutions are required to take an active role in order to mitigate waste production although there is no regulation and guidance on sustainability. This research is conducted to discover predictor variables that influence waste reduction behavior in higher education. Samples are 185 accounting undergraduate students in Universitas Islam Indonesia. The questionnaire is electronically distributed. Data are analyzed using statistic tool namely smart PLS version 3.0. This research finds there are no significant influences from TPB’s independent variables to intention. Convenience and knowledge do not significantly influence intention reducing waste production. On the other hand, moral obligation is the only independent variable that significantly influences intention. Intention, additionally, is significant predictor for performing waste reduction behavior.

Copyrights © 2020






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...