Mizania : Jurnal Ekonomi dan Akuntansi
Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi

Knowledge–Behavior GAP pada Perilaku Pro-Lingkungan Mahasiswa Pendidikan Akuntansi: Bukti dari Model Mediasi Sikap Lingkungan

Shinta Puspitasari (Universitas Negeri Semarang)
Ahmad Nurkhin (Universitas Negeri Semarang)
Algifari (STIE YKPN YOGYAKARTA)



Article Info

Publish Date
31 Mar 2026

Abstract

Despite students' relatively high levels of environmental knowledge, pro-environmental behavior remains inconsistent. This condition indicates a knowledge–behavior gap influenced by psychological factors, particularly environmental attitude. This study aims to analyze the effect of environmental accounting knowledge and environmental knowledge on pro-environmental behavior, with environmental attitude as a mediating variable. A quantitative causal design was applied to 184 accounting education students at the Faculty of Economics and Business, Semarang State University, selected through proportionate stratified random sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Results showed that environmental accounting knowledge has no direct effect on pro-environmental behavior, whereas environmental knowledge and environmental attitude have significant positive effects. Environmental accounting knowledge influences environmental attitude, but environmental attitude does not mediate its relationship with pro-environmental behavior. Conversely, environmental attitude partially mediates the relationship between environmental knowledge and pro-environmental behavior. These findings suggest that developing students' pro-environmental behavior requires not merely conceptual environmental accounting knowledge, but deep internalization of environmental knowledge capable of forming positive environmental attitudes. This study contributes to extending the application of the Theory of Planned Behavior in explaining the mechanism of pro-environmental behavior formation in accounting education contexts.

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Journal Info

Abbrev

MIZANIA

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by the Accounting Study Program of the University of Nahdlatul Ulama Indonesia (UNUSIA). It aims to improve the quality of knowledge and facilitate the sharing and dissemination of knowledge related to Economic ...