Sari, Agustina Nur Fatimah (2024) ANALISIS NIAT PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN (EMA) PADA UMKM DI KABUPATEN MAGELANG: PENDEKATAN THEORY OF PLANNED BEHAVIOR. Other thesis, STIE Bank BPD Jateng.
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Abstract
This study was conducted to analyze the effect of attitudes towards behavior, subjective norms, and perceived behavioral control on the intention to implement environmental management accounting (EMA). The sample in this study was 75 processing MSMEs in Magelang Regency. Sample selection using saturated sample method. The data used in this study are primary data. The data analysis method used in this research is multiple linear regression with the Statistical Package for the Social Science (SPSS) version 26. The results of this study indicate that attitudes towards behavior have a positive effect on the intention to implement environmental management accounting (EMA), subjective norms have a positive effect on the intention to implement environmental management accounting (EMA), and perceived behavioral control has a positive effect on the intention to implement environmental management accounting (EMA). Keywords: attitudes towards behavior, subjective norms, perceived behavioral control, environmental management accounting, MSMEs.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini dilakukan untuk menganalisis pengaruh sikap mengenai perilaku, norma subjektif, dan persepsi kontrol perilaku terhadap niat penerapan akuntansi manajemen lingkungan (EMA). Sampel yang digunakan dalam penelitian ini sebanyak 75 UMKM pengolahan di Kabupaten Magelang. Pemilihan sampel dengan metode sampel jenuh. Data yang digunakan dalam penelitian ini adalah data primer. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan alat analisis Statistical Package for the Social Science (SPSS) versi 26. Hasil penelitian ini menunjukkan bahwa sikap mengenai perilaku berpengaruh positif terhadap niat penerapan akuntansi manajemen lingkungan (EMA), norma subjektif berpengaruh positif terhadap niat penerapan akuntansi manajemen lingkungan (EMA), dan persepsi kontrol perilaku berpengaruh positif terhadap niat penerapan akuntansi manajemen lingkungan (EMA). Kata kunci: sikap mengenai perilaku, norma subjektif, persepsi kontrol perilaku, akuntansi manajemen lingkungan, UMKM |
| Uncontrolled Keywords: | Kata kunci: sikap mengenai perilaku, norma subjektif, persepsi kontrol perilaku, akuntansi manajemen lingkungan, UMKM |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 14 Mar 2024 02:10 |
| Last Modified: | 14 Mar 2024 02:10 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1872 |
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