Akurasi : Jurnal Studi Akuntansi dan Keuangan
Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024

THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR

Jannah, Fitriyatul (Unknown)
Wulandari , Anis (Unknown)



Article Info

Publish Date
24 Jun 2024

Abstract

This study aims to determine how the influence of environmental accounting knowledge (EAK), environmental sensitivity (ES) and corporate social responsibility knowledge (CSR-K) on the pro-environmental behavior of accounting students. Given that accounting has an important role in environmental management and how to implement CSR practices in the face of increasingly crucial environmental issues. Quantitative research approach using multiple linear regression analysis with a sample of accounting students at UTM based on purposive sampling technique. The results showed that EAK has no significant influence on pro-environmental behavior in accounting students. Meanwhile, ES and CSR-K have a significant influence on pro-environmental behavior in accounting students. This shows that environmental accounting knowledge has not been able to encourage sustainable behavior, environmental sensitivity factors and CSR knowledge play an important role in encouraging sustainable behavior. Therefore, it is important to increase environmental awareness, detailed understanding of environmental accounting and CSR in the education curriculum as a provision for students to enter the world of accountants or business.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal ...