The Impact Of Students' Perceptions Of Green Accounting On Sustainable Career Decisions
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Abstract
The purpose of this study was to determine student perceptions and green accounting influencing sustainable career decisions. This type of research uses quantitative, with the data used is primary data sourced from distributing questionnaires directly to respondents using Likert scale measurements. The population used by class A students of the Faculty of Economics and Business, University of Muhammadiyah Paalopo. Data collection in this study used purposive sampling techniques to select samples and produced 133 samples. The data analysis method used in this study is using the help of IBM SPSS 25 software with various tests. The results showed that student perceptions did not have a significant effect on sustainable career decisions, while green accounting had a significant effect on sustainable career decisions.
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Al-Zohbi, G., & Pilotti, M. A. E. (2023). Contradictions about Sustainability: A Case Study of College Students from Saudi Arabia. Sustainability (Switzerland), 15(4). https://doi.org/10.3390/su15043483
Alola, U. V., Alola, A. A., Cop, S., & Tarkang, M. E. (2022). Environmental Sustainability Goal and the Effect of Resources Extrication: A "Give and Take Perspective”. International Journal of Renewable Energy Development, 11(4), 1142–1156. https://doi.org/10.14710/ijred.2022.45213
Ariyani, M., & Jaeni, J. (2022). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Mempengaruhi Minat Pemilihan Karir Menjadi Akuntan Publik. Owner, 6(1), 234–246. https://doi.org/10.33395/owner.v6i1.624
Ashari, M. H., Muawanah, U., & Lisa, O. (2020). Keterkaitan Ukuran Organisasi Dan Pemahaman Manajemen Terhadap Penerapan Akuntansi Hijau (Green Accounting). Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(1), 33–54. https://doi.org/10.25105/jipak.v15i1.6186
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Dianty, A., & Nurrahim, G. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-PROFIT), 4(2), 126–135. https://doi.org/10.37278/eprofit.v4i2.529
Elshaer, I. A., Azazz, A. M. S., Hassan, S. S., & Fayyad, S. (2023). Farm-to-Fork and Sustainable Agriculture Practices: Perceived Economic Benefit as a Moderator and Environmental Sustainability as a Mediator. Sustainability (Switzerland), 15(14). https://doi.org/10.3390/su151411462
Hadisantoso, E., & Dali, N. (2019). Analisis faktor – faktor yang mempengaruhi minat mahasiswa akuntansi dalam memilih profesi dibidang perpajakan. 3, 1–14.
Hatane, S. E., Victoria, E., & Wong, M. (2020). Persepsi Mahasiswa Tentang Keterlibatan Akuntan Dalam Praktek Sustainability Melalui Teknologi Sistem Informasi. Business Accounting, 5, 10924–10929. http://publication.petra.ac.id/index.php/akuntansi-bisnis/article/view/11783%0Ahttp://publication.petra.ac.id/index.php/akuntansi-bisnis/article/viewFile/11783/10397
Iskandar, Setiawati, L., Diyanti, F., & Sari, D. M. (2021). Student’s literacy on green accounting concept and its challenges ahead. Journal of Educational and Social Research, 11(6), 269–276. https://doi.org/10.36941/jesr-2021-0146
Kalbouneh, A., Aburisheh, K., Shaheen, L., & Aldabbas, Q. (2023). The intellectual structure of sustainability accounting in the corporate environment: A literature review. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2211370
Paledung, M., Nurdiyanti, D., Damayanti, R. A., & Said, D. (2023). Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review. Jurnal Akuntansi Kontemporer, 15(2), 72–81. https://doi.org/10.33508/jako.v15i2.4366
Phu Giang, N., Nguyen Bich Hien, T., Thi Thu Huyen, V., Thi Hong Ngan, L., & Ngoc Ha, D. (2021). Perspectives On Green Accounting And Its Relationship With Sustainable Development In The Business. Multicultural Education, 7(12), 629–641. https://doi.org/10.5281/zenodo.5810650
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Saputra, M. F. M. (2020). PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018. Jurnal Riset Akuntansi Tirtayasa, 5(2), 123–138. https://doi.org/10.48181/jratirtayasa.v5i2.8956
Sarni, B. S. (2023). Pengaruh Green Accounting Terhadap Sustainability Ekonomi Pada Industri Perkebunan Yang Terdaftar Di Bursa Efek Indonesia ( BEI ).
Soesanto, S. (2022). Akuntansi Lingkungan Menuju Ekonomi Hijau Perspektif Relasi Natural Suistanibility Dengan Keberlanjutan Bisnis. Account, 9(1), 1581–1589. https://doi.org/10.32722/acc.v9i1.4580
Taufiq, A. R., & Aviyanti, R. D. (2022). Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan. Owner, 6(2), 1336–1341. https://doi.org/10.33395/owner.v6i2.748
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Yanuresta, M. R. (2021). PENGARUH BUDAYA ORGANISASI, PENGEMBANGAN KARIR, KOMPENSASI TERHADAP LOYALITAS KARYAWAN PADA STARBUCKS COFFEE Rismawati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu Dan Riset Manajemen, Volume 10, 1–20.
Yudawisastra, H. G., Anwar, M., Nidar, S. R., & Azis, Y. (2023). The Emergence of Green Management and Sustainability Performance for Sustainable Business at Small Medium Enterprises (SMEs) in the Culinary Sector in Indonesia. International Journal of Sustainable Development and Planning, 18(5), 1489–1497. https://doi.org/10.18280/ijsdp.180519
Zen Amalia, Achmad Fauzi, M. (2021). Jurnal Ilmiah Edunomika – Vol. 05, No. 01, Februari 2021. Jurnal Ilmiah Edunomica, 05(01), 224–234.
Zhafira, N. H., Ertika, Y., & Chairiyaton, C. (2020). Persepsi Mahasiswa Terhadap Perkuliahan Daring Sebagai Sarana Pembelajaran. Jurnal Bisnis Dan Kajian Strategi Manajemen, 4(1), 37–45. https://doi.org/10.35308/jbkan.v4i1.1981
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Al-Dhaimesh, O. H. (2020). Green accounting practices and economic value added: An applied study on companies listed on the Qatar stock exchange. International Journal of Energy Economics and Policy, 10(6), 164–168. https://doi.org/10.32479/ijeep.10199
Al-Zohbi, G., & Pilotti, M. A. E. (2023). Contradictions about Sustainability: A Case Study of College Students from Saudi Arabia. Sustainability (Switzerland), 15(4). https://doi.org/10.3390/su15043483
Alola, U. V., Alola, A. A., Cop, S., & Tarkang, M. E. (2022). Environmental Sustainability Goal and the Effect of Resources Extrication: A "Give and Take Perspective”. International Journal of Renewable Energy Development, 11(4), 1142–1156. https://doi.org/10.14710/ijred.2022.45213
Ariyani, M., & Jaeni, J. (2022). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Mempengaruhi Minat Pemilihan Karir Menjadi Akuntan Publik. Owner, 6(1), 234–246. https://doi.org/10.33395/owner.v6i1.624
Ashari, M. H., Muawanah, U., & Lisa, O. (2020). Keterkaitan Ukuran Organisasi Dan Pemahaman Manajemen Terhadap Penerapan Akuntansi Hijau (Green Accounting). Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(1), 33–54. https://doi.org/10.25105/jipak.v15i1.6186
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Dianty, A., & Nurrahim, G. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-PROFIT), 4(2), 126–135. https://doi.org/10.37278/eprofit.v4i2.529
Elshaer, I. A., Azazz, A. M. S., Hassan, S. S., & Fayyad, S. (2023). Farm-to-Fork and Sustainable Agriculture Practices: Perceived Economic Benefit as a Moderator and Environmental Sustainability as a Mediator. Sustainability (Switzerland), 15(14). https://doi.org/10.3390/su151411462
Hadisantoso, E., & Dali, N. (2019). Analisis faktor – faktor yang mempengaruhi minat mahasiswa akuntansi dalam memilih profesi dibidang perpajakan. 3, 1–14.
Hatane, S. E., Victoria, E., & Wong, M. (2020). Persepsi Mahasiswa Tentang Keterlibatan Akuntan Dalam Praktek Sustainability Melalui Teknologi Sistem Informasi. Business Accounting, 5, 10924–10929. http://publication.petra.ac.id/index.php/akuntansi-bisnis/article/view/11783%0Ahttp://publication.petra.ac.id/index.php/akuntansi-bisnis/article/viewFile/11783/10397
Iskandar, Setiawati, L., Diyanti, F., & Sari, D. M. (2021). Student’s literacy on green accounting concept and its challenges ahead. Journal of Educational and Social Research, 11(6), 269–276. https://doi.org/10.36941/jesr-2021-0146
Kalbouneh, A., Aburisheh, K., Shaheen, L., & Aldabbas, Q. (2023). The intellectual structure of sustainability accounting in the corporate environment: A literature review. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2211370
Paledung, M., Nurdiyanti, D., Damayanti, R. A., & Said, D. (2023). Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review. Jurnal Akuntansi Kontemporer, 15(2), 72–81. https://doi.org/10.33508/jako.v15i2.4366
Phu Giang, N., Nguyen Bich Hien, T., Thi Thu Huyen, V., Thi Hong Ngan, L., & Ngoc Ha, D. (2021). Perspectives On Green Accounting And Its Relationship With Sustainable Development In The Business. Multicultural Education, 7(12), 629–641. https://doi.org/10.5281/zenodo.5810650
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Saputra, M. F. M. (2020). PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018. Jurnal Riset Akuntansi Tirtayasa, 5(2), 123–138. https://doi.org/10.48181/jratirtayasa.v5i2.8956
Sarni, B. S. (2023). Pengaruh Green Accounting Terhadap Sustainability Ekonomi Pada Industri Perkebunan Yang Terdaftar Di Bursa Efek Indonesia ( BEI ).
Soesanto, S. (2022). Akuntansi Lingkungan Menuju Ekonomi Hijau Perspektif Relasi Natural Suistanibility Dengan Keberlanjutan Bisnis. Account, 9(1), 1581–1589. https://doi.org/10.32722/acc.v9i1.4580
Taufiq, A. R., & Aviyanti, R. D. (2022). Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan. Owner, 6(2), 1336–1341. https://doi.org/10.33395/owner.v6i2.748
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Yanuresta, M. R. (2021). PENGARUH BUDAYA ORGANISASI, PENGEMBANGAN KARIR, KOMPENSASI TERHADAP LOYALITAS KARYAWAN PADA STARBUCKS COFFEE Rismawati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu Dan Riset Manajemen, Volume 10, 1–20.
Yudawisastra, H. G., Anwar, M., Nidar, S. R., & Azis, Y. (2023). The Emergence of Green Management and Sustainability Performance for Sustainable Business at Small Medium Enterprises (SMEs) in the Culinary Sector in Indonesia. International Journal of Sustainable Development and Planning, 18(5), 1489–1497. https://doi.org/10.18280/ijsdp.180519
Zen Amalia, Achmad Fauzi, M. (2021). Jurnal Ilmiah Edunomika – Vol. 05, No. 01, Februari 2021. Jurnal Ilmiah Edunomica, 05(01), 224–234.
Zhafira, N. H., Ertika, Y., & Chairiyaton, C. (2020). Persepsi Mahasiswa Terhadap Perkuliahan Daring Sebagai Sarana Pembelajaran. Jurnal Bisnis Dan Kajian Strategi Manajemen, 4(1), 37–45. https://doi.org/10.35308/jbkan.v4i1.1981
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