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All Journal Jurnal Reviu Akuntansi dan Keuangan Cakrawala Pendidikan JABE (Journal of Accounting and Business Education) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi Manajemen Patria : Jurnal Pengabdian Kepada Masyarakat
Riana Mahfuroh
Program Studi Akuntansi, Fakultas Bisnis Dan Ekonomika Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Perilaku Pengurangan Sampah: Potensi Pengungkapan dan Pelaporan Keberlanjutan di Perguruan Tinggi Aditya Pandu Wicaksono; Riana Mahfuroh; Arya Lintang Risang Bagus
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24886

Abstract

Not only does accounting focus on financial aspect, but also placing attention on non-financial aspect such as sustainability issue that covers management of waste. Higher education institutions are required to take an active role in order to mitigate waste production although there is no regulation and guidance on sustainability. This research is conducted to discover predictor variables that influence waste reduction behavior in higher education. Samples are 185 accounting undergraduate students in Universitas Islam Indonesia. The questionnaire is electronically distributed. Data are analyzed using statistic tool namely smart PLS version 3.0. This research finds there are no significant influences from TPB’s independent variables to intention. Convenience and knowledge do not significantly influence intention reducing waste production. On the other hand, moral obligation is the only independent variable that significantly influences intention. Intention, additionally, is significant predictor for performing waste reduction behavior.
Co-Authors Aditya Pandu Wicaksono Andriyastuti Suratman Anis Al Rosjidi Arya Lintang Risang Bagus Hadri Kusuma Mustika Noor Mifrahi Reny Lia Riantika