Anak Agung Vidyaswari Kedisan
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

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Stakeholders' Pressure on the Intention to Implement Green Budgeting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 34 No 1 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p16

Abstract

This study examines the influence of stakeholders' pressure on the intention to implement green budgeting. The primary data were collected through surveys using a questionnaire of 5-point likert scale. The respondents are 117 department heads of star-rated hotels in Badung Regency of Bali. Using multiple linear regression, the result shows that investor pressure, visitor pressure, and environmental observer pressure have positive influence on the intention to implement green budgeting in Badung Regency star-rated hotels. This research supports the development of the theory of planned behavior, especially that subjective norms affect the existence of an intention.