Pengaruh Sikap, Pengetahuan, dan Norma Subjektif terhadap Niat Mahasiswa Telibat dalam Akuntansi Lingkungan
DOI:
https://doi.org/10.30651/stb.v6i1.31076Kata Kunci:
sikap; pengetahuan; norma subjektif; niat; akuntansi keberlanjutanAbstrak
Masalah keberlanjutan lingkungan menunjukkan urgensi yang semakin meningkat dalam pengembangan praktik dan sistem pendidikan di era modern. Tujuan studi ini adalah untuk menyelidiki bagaimana sikap, pengetahuan, dan norma subjektif memengaruhi niat mahasiswa untuk terlibat dalam akuntansi lingkungan. Studi ini dilakukan di Fakultas Ekonomi dan Bisnis Universitas Hasanuddin menggunakan metodologi kuantitatif. Data primer yang digunakan dalam penelitian ini dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis PLS-SEM. Temuan penelitian menunjukkan bahwa niat untuk terlibat dalam akuntansi lingkungan dipengaruhi oleh sikap, pengetahuan, dan norma subjektif. Implikasinya adalah perlu memperkuat strategi pembelajaran untuk membentuk sikap, meningkatkan pemahaman, dan memperkuat norma subjektif guna mendorong niat mahasiswa di bidang akuntansi keberlanjutan.
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