Sustainable : Jurnal Akuntansi
Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026

Pengaruh Sikap, Pengetahuan, dan Norma Subjektif terhadap Niat Mahasiswa Telibat dalam Akuntansi Lingkungan

Parabak, Triana Chatarinne (Unknown)
Pontoh, Grace Theresia (Unknown)
Afdal (Unknown)



Article Info

Publish Date
19 May 2026

Abstract

Environmental sustainability issues show an increasing urgency in the development of educational practices and systems in the modern era. The purpose of this study is to investigate how attitudes, knowledge, and subjective norms affect students’ intention to engage in environmental accounting. This study was carried out at Hasanuddin University’s Faculty of Economics and Business using a quantitative methodology. The primary data used in this study was collected by questionnaires and subjected to PLS-SEM analysis. The study’s findings show that intentions to engage in environmental accounting are influenced by attitudes, knowledge, and subjective norms. The implication is that it is necessary to strengthen learning strategies to shape attitudes, increase understanding, and reinforce subjective norms in order to encourage students’ intentions in the field of sustainability accounting.

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Journal Info

Abbrev

sustainable

Publisher

Subject

Economics, Econometrics & Finance

Description

Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE ...