THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR
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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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Jannah, F., & Wulandari , A. (2024). THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(1), 125-140. https://doi.org/10.29303/akurasi.v7i1.493
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Gautami, C. putri & S. (2022). Pengaruh Sensitivitas Lingkungan (Environmental Sensitivity) Peserta Didik Terhadap Perilaku Bijak Citizenship Behavior) Yang Dimediasi Oleh Keinginan Untuk Bertindak (Intention To Act) Peserta Didik: Studi Kausal Terhadap Peserta Didik SMA Negeri Di Jaka. IJEEM - Indonesian Journal of Environmental Education and Management, 7(1), 1–13. https://doi.org/10.21009/ijeem.v7i1.26068
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Hariadi, F. N. K. E. G. S. ;Roekhudin; B. (2019). Developing “Pro-Environmental” Accounting Education through Pentaple Bottom Line Concept. European Union Digital Library. https://doi.org/http://dx.doi.org/10.4108/eai.27-4-2019.2286846
Hernawati, R. I., Festiana, D., & Saputro, H. (2020). Pengaruh Environmental Awareness Mahasiswa Terhadap Sustanability Environmental. Jurnal Riset Akuntansi, 10 (1), 2–24.
Hopkins, D. (2020). Sustainable mobility at the interface of transport and tourism: Introduction to the special issue on ‘Innovative approaches to the study and practice of sustainable transport, mobility and tourism.’ Journal of Sustainable Tourism, 28(2), 225–239. https://doi.org/10.1080/09669582.2019.1691800
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Iwan Widiawan, Idayu Shinta Melati, S. (2022). Pengaruh Corporate Social Responsibility terhadap Relationship Quality dan Customer Citizenship Behavior : Reputasi Hotel sebagai Moderator. 27(3), 11–24.
Keshavarz, M., Damghanian, H., Ebrahimi, S. A., & Rastegar, A. (2022). Investigating the Role of Environmental Sensitivity on Employee Pro-Environmental Behavior : The Mediating Role of Social Comparison Nudge and Green Nudge. Management Studies in Development and Evolution Winter, 102(30), 65–96. https://doi.org/10.22054/jmsd.2021.44341.3369
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Kunz, J. (2020). Corporate Social Responsibility and Employees Motivation—Broadening the Perspective. Schmalenbach Business Review, 72(2), 159–191. https://doi.org/10.1007/s41464-020-00089-9
Kusuma, H., Muafi, M., & Kholid, M. N. (2023). Pro-Environmental Msmes Performance: the Role of Green It Adoption, Green Innovative Behavior, and Financial Accounting Resources. Journal of Law and Sustainable Development, 11(4), 1–21. https://doi.org/10.55908/sdgs.v11i4.673
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