Journal of Economics, Business, & Accountancy Ventura
Vol. 26 No. 2 (2023): August - November 2023

Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control

Sisdyani, Eka Ardhani (Unknown)
Ratnadi, Ni Made Dwi (Unknown)
Sudana, I Putu (Unknown)
Manuati Dewi, I Gusti Ayu (Unknown)
Kedisan, A.A Vidyaswari (Unknown)



Article Info

Publish Date
18 Oct 2023

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.

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Journal Info

Abbrev

jebav

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers ...