Stakeholders' Pressure on the Intention to Implement Green Budgeting
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.
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References
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Suyatra, I. P. (2018). Buang Limbah ke Sungai, The Mulia Resort and Villa Terancam Sanksi. Bali Express, Jawa Pos.
Tashakor, S., Appuhami, R., & Munir, R. (2019). Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour. Accounting, Auditing and Accountability Journal, 32(4), 1175–1202. https://doi.org/10.1108/AAAJ-04-2018-3465
Tseng, M. L., Tan, P. A., Jeng, S. Y., Lin, C. W. R., Negash, Y. T., & Darsono, S. N. A. C. (2019). Sustainable investment: Interrelated among corporate governance, economic performance and market risks using investor preference approach. Sustainability (Switzerland), 11(7), 1–15. https://doi.org/10.3390/su11072108
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Wilkinson, D., Benson D, J. A. (2008). Green Budgeting. In Jordan A.J. & Lenschow A. (Ed.): Innovation in Environmental Policy? Integratingthe Environment for Sustainability. In UK: Edward Elgar Publishing Ltd.
Zenker, S., Braun, E., & Petersen, S. (2017). Branding the destination versus the place: The effects of brand complexity and identification for residents and visitors. Tourism Management, 58, 15–27. https://doi.org/10.1016/j.tourman.2016.10.008
Abdullah, M. W. (, April). Opini; CSR di Balik Kontrak Sosial Harian Pagi Fajar. 2013.
Abdullah, M. W., & Sari, S. N. (2015). Pengaruh Tekanan Stakeholders dan Tanggung Jawab Sosial terhadap Penerapan Akuntansi Lingkungan. 5(1), 105–114.
Adibatunabillah, S. R., Tjahjanto, H. K., Kurnia, M., & Rahayu, P. (2022). Intensi Owner-Manajer UMKM Kabupaten Sleman Mengembangkan Bisnis Ramah Lingkungan. 8(1), 19–49.
Bernard, S., & Nicolau, J. L. (2022). ENVIRONMENTAL CERTIFICATION AND HOTEL MARKET VALUE. International Journal of Hospitality Management, 101(103129). www.aging-us.com
Cahyanti, L. S. (2018). Sustainability acconting (akuntansi keberlanjutan). Arthavidya Wisnuwardhana, 19(2).
Chan, C. S., & Marafa, L. M. (2016). The green branding of Hong Kong: visitors’ and residents’ perceptions. Journal of Place Management and Development, 9(3), 289–312. https://doi.org/10.1108/JPMD-02-2016-0008
Darna, I. M. (2011). DLHK Badung Ancam Seret Pengusaha ke Pengadilan.
DetikNews. (2011). 13 Pantai Wisata di Bali Tercemar Limbah Hotel.
Faqih, A. F. (2017). Model Kebijakan Anggaran Berbasis Lingkungan (Green Budgeting ) di Pemerintah Provinsi Jawa Tengah. Universitas DIponegoro.
Freeman, R. E., & McVea, J. (2001). A Stakeholder Approach to Strategic Management. Social Science Research Network Electronik Paper Collection, 01. http://papers.ssrn.com/paper.taf?abstract_id=263511
Guerci, A. M., Longoni, A., & Luzzini, D. (2015). Translating stakeholder pressures into environmental performance – the mediating role of green HRM practices.
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan di Indonesia. Diponegoro Journal of Accounting, 6(3), 1–11.
Ikbal, Mohammed, Rakesh Banerjee, Sanghamitra Atta, Dibakar Dhara, Anakuthil Anoop, and N. D. P. S. (2012). Synthesis, Photophysical and Photochemical Properties of Photoacid Generators Based on N-Hydroxyanthracene-1,9-dicarboxyimide and Their Application toward Modification of Silicon Surfaces. The Journal of Organic Chemistry, 77(23), 10557–10567.
Kahn, M. E., & Morris, E. A. (2009). Walking the walk: The association between community environmentalism and green travel behavior. Journal of the American Planning Association, 75(4), 389–405. https://doi.org/10.1080/01944360903082290
Kashima, Y., Paladino, A., & Margetts, E. A. (2014). Environmentalist identity and environmental striving. Journal of Environmental Psychology, 38, 64–75. https://doi.org/10.1016/j.jenvp.2013.12.014
Lee, M., Han, H., & Willson, G. (2011). The Role of Expected Outcomes in the Formation of Behavioral Intentions in the Green-Hotel Industry. Journal of Travel and Tourism Marketing, 28(8), 840–855. https://doi.org/10.1080/10548408.2011.623049
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2015.04.6013
Luo, J. M., & Fan, Y. (2019). The Impact of Green Certification to Hotel Green Practices: A Case Study on the Green Hotel Award in Macau. Journal of Hospitality Research Article, 1(4), 121–135.
Mersi. (2016). Tanggungjawab lLngkungan dan Peran Informasi Biaya Lingkungan dalam Pengambilan Keputusan Manajemen: Studi Kualitatif. Jurnal Ilmiah Revenue, 2(2), 1–18.
Meyer, J. dan B. R. (1977). Institutionalized Organizations Formal Structure as Myth and Ceremony. The American Journal of Sociology.
Mitrica, E. (2019). Financing the Green Building Retrofitting Investments. 50–72. https://doi.org/10.4018/978-1-5225-9104-7.ch003
Mo, Z., & Liu, M. T. (2019). Proactive Personality and Employee Workplace Green Behavior Applying Theory of Planned Behavior Academy of Management Proceedings. Academy of Management Proceedings, 1, 16404.
Nguyen, H. Q., & Le, O. T. T. (2020). Factors Affecting the Intention to Apply Management Accounting in Enterprises in Vietnam. The Journal of Asian Finance, Economics and Business, 7(6), 95–107. https://doi.org/10.13106/jafeb.2020.vol7.no6.095
Perera, C., Auger, P., & Klein, J. (2018). Green Consumption Practices Among Young Environmentalists: A Practice Theory Perspective. Journal of Business Ethics, 152(3), 843–864. https://doi.org/10.1007/s10551-016-3376-3
Ramdhani, N. (2011). Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior 1. Buletin Psikologi, 19(2), 55–69.
Ratnadi, N. M. D. (2014). Pengungkapan Corporate Social Reponsobility terhadap Nilai Perusahaan.pdf (p. Volume 01 No 2 Pp. 166-174). Jurnal riset Akuntansi.
Riduwan, A. dan A. (2011). Tanggung Jawab Lingkungan dan Peran Informasi Biaya Lingkungan dalam Pengambilan Keputusan Manajemen: Studi Kualitatif. Simposium Nasional Akuntansi XIV, Aceh.
Scott, W. R. . (1987). The Adolescane of Institutional Theory. Admnistretive Science Querterly, 32, 493–511.
Sharma, T., Chen, J. S., Ramos, W. D., & Sharma, A. (2023). Visitors’ eco-innovation adoption and green consumption behavior: the case of green hotels. International Journal of Contemporary Hospitality Management, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IJCHM-04-2022-0480
Siregar, S. V., & Rudyanto, A. (2016). The Effect of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Report. August.
Suyatra, I. P. (2018). Buang Limbah ke Sungai, The Mulia Resort and Villa Terancam Sanksi. Bali Express, Jawa Pos.
Tashakor, S., Appuhami, R., & Munir, R. (2019). Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour. Accounting, Auditing and Accountability Journal, 32(4), 1175–1202. https://doi.org/10.1108/AAAJ-04-2018-3465
Tseng, M. L., Tan, P. A., Jeng, S. Y., Lin, C. W. R., Negash, Y. T., & Darsono, S. N. A. C. (2019). Sustainable investment: Interrelated among corporate governance, economic performance and market risks using investor preference approach. Sustainability (Switzerland), 11(7), 1–15. https://doi.org/10.3390/su11072108
Villadsen, A. R. (2011). Structural Embeddednes of Plitical Top Executive as Explanation of Policy Isomorphin. Journal of Public Administration Research Ang Theory, 21(04), 573–599.
Wilkinson, D., Benson D, J. A. (2008). Green Budgeting. In Jordan A.J. & Lenschow A. (Ed.): Innovation in Environmental Policy? Integratingthe Environment for Sustainability. In UK: Edward Elgar Publishing Ltd.
Zenker, S., Braun, E., & Petersen, S. (2017). Branding the destination versus the place: The effects of brand complexity and identification for residents and visitors. Tourism Management, 58, 15–27. https://doi.org/10.1016/j.tourman.2016.10.008
Published
2024-01-30
How to Cite
KEDISAN, Anak Agung Vidyaswari; RATNADI, Ni Made Dwi.
Stakeholders' Pressure on the Intention to Implement Green Budgeting.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 214-231, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/111966>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i01.p16.
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