Theory of Planned Behavior on The Implementation of Environmental Management Accounting
Abstract
G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. This study examines the influence of attitude toward behaviour (ATT), subjective norm (SN) and perceived behavioural control (PBC) on the intention and then the implementation of environmental management accounting (EMA) using legitimacy theory and theory of planned behaviour (TPB). The results showed that ATT and PBC positively influenced the intention to EMA, while SN did not. PBC influence the implementation of EMA positively, while the intention did not. This research enriches legitimacy theory and TPB by revealing the two theories not being able to fully predict the implementation of EMA due to the geographical area, lack of political interest and government regulations that still need improvement.
Keywords: attitude toward behavior, subjective norm, perceived behavioral control, environmental management accounting
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References
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Pangestika, S., & Prasastyo, K. W. (2017). Pengaruh Sikap, Norma Subjektif, Kontrol Perilaku yang Dipersepsikan Terhadap Niat Untuk Membeli Apartemen di DKI Jakarta. Jurnal Bisnis Dan Akuntansi, 19(1a-4), 249–255. http://jurnaltsm.id/index.php/JBA
Paschoalotto, M. A. C., Passador, J. L., Passador, C. S., & Oliveira, P. H. D. (2021). Local government performance: Evaluating efficiency, efficacy, and effectiveness at the basic education level. BAR-Brazilian Administration Review, 17.
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Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial least squares structural equation modeling. In Handbook of market research (pp. 587-632). Cham: Springer International Publishing.
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Sisdyani, E. A., Subroto, B., Saraswati, E., & Baridwan, Z. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
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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
Wang, Y., Liang, J., Yang, J., Ma, X., Li, X., Wu, J., Yang, G., Ren, G., & Feng, Y. (2019). Analysis of the environmental behavior of farmers for non-point source pollution control and management: An integration of the theory of planned behavior and the protection motivation theory. Journal of Environmental Management, 237(January), 15–23. https://doi.org/10.1016/j.jenvman.2019.02.070
Yadav, R., & Pathak, G. S. (2017). Determinants of Consumers’ Green Purchase Behavior in a Developing Nation: Applying and Extending the Theory of Planned Behavior. Ecological Economics, 134, 114–122. https://doi.org/10.1016/j.ecolecon.2016.12.019
Zemore, S. E., & Ajzen, I. (2014). Predicting substance abuse treatment completion using a new scale based on the theory of planned behavior. Journal of Substance Abuse Treatment, 46(2), 174–182. https://doi.org/10.1016/j.jsat.2013.06.011
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211. https://doi.org/10.1080/10410236.2018.1493416
https://idp.springer.com/authorize/casa?redirect_uri=https://link.springer.com/article/10.1007/s10551-005-1902-9&casa_token=F3Go73KhMf8AAAAA:swn6JM1glQXfQLtbLHntQV2vdJRO13JUnCIJTRxIPvkx5urdyFwbxhVsj_E-FJ9YC-pzwJU-9Hm8fVKDCKo
Aska, W. L. (2017). Implementasi The Theory Of Planned Behavior Terhadap Perilaku Pembelian Produk Kosmetik Ramah Lingkungan. S2 thesis, UAJY.
Botetzagias, I., Dima, A. F., & Malesios, C. (2015). Extending the Theory of Planned Behavior in the context of recycling: The role of moral norms and of demographic predictors. Resources, Conservation and Recycling, 95, 58–67. https://doi.org/10.1016/j.resconrec.2014.12.004
Cahyandito, D. rer. nat. M. F. (2006). Environmental Management Accounting (Akuntansi Manajemen Lingkungan). School of Management, Faculty of Economics, University of Padjadjaran, 1(September).
Dallas, B. K., Sprong, M. E., & Upton, T. D. (2014). Toward Inclusive Teaching Strategies. Journal of Rehabilitation, 80(2), 12–20.
de Leeuw, A., Valois, P., Ajzen, I., & Schmidt, P. (2015). Using the theory of planned behavior to identify key beliefs underlying pro-environmental behavior in high-school students: Implications for educational interventions. Journal of Environmental Psychology, 42, 128–138. https://doi.org/10.1016/j.jenvp.2015.03.005
Dinc, M. S., & Budic, S. (2016). The impact of personal attitude, subjective norm, and perceived behavioural control on entrepreneurial intentions of women. Eurasian Journal of Business and Economics, 9(17), 23-35.
Echegaray, Fabian; Hansstein, Francesca Valeria (2016). Assessing the intention-behavior gap in electronic waste recycling: the case of Brazil. Journal of Cleaner Production, (), S0959652616305285–. doi:10.1016/j.jclepro.2016.05.064
Fitriani, I., Widyawati, W., & Syafrial, S. (2021). Pengaruh Sikap, Norma Subjektif, Persepsi Kendali Perilaku terhadap Niat Perilaku Konsumsi Berkelanjutan Pembelian Makanan Berkemasan Ramah Lingkungan Foopak. Jurnal Ekonomi Pertanian Dan Agribisnis, 5(4), 1115–1125. https://doi.org/10.21776/ub.jepa.2021.005.04.14
Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.
Ginta, Y. V. S. (2022, April 13). Buang Limbah ke Sungai hingga Air Jadi Merah, Pengusaha Sablon di Denpasar Didenda Rp 2,5 Juta. Kompas.Com. denpasar.kompas.com/read/2022/04/ 13/173747078/buang-limbah-ke-sungai-hingga-air-jadi-merah-pengusaha-sablon-di-denpasar?page=all.
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.
Kuasirikun, N. (2005). Attitudes to the development and implementation of social and environmental accounting in Thailand. Critical Perspectives on Accounting, 16(8), 1035–1057. https://doi.org/10.1016/j.cpa.2004.02.004
Mersi. (2016). Tanggungjawab lLngkungan dan Peran Informasi Biaya Lingkungan dalam Pengambilan Keputusan Manajemen: Studi Kualitatif. Jurnal Ilmiah Revenue, 2(2), 1–18.
Morren, M., & Grinstein, A. (2016). Explaining environmental behavior across borders: A meta-analysis. Journal of Environmental Psychology, 47, 91–106. https://doi.org/10.1016/j.jenvp.2016.05.003
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
Pangestika, S., & Prasastyo, K. W. (2017). Pengaruh Sikap, Norma Subjektif, Kontrol Perilaku yang Dipersepsikan Terhadap Niat Untuk Membeli Apartemen di DKI Jakarta. Jurnal Bisnis Dan Akuntansi, 19(1a-4), 249–255. http://jurnaltsm.id/index.php/JBA
Paschoalotto, M. A. C., Passador, J. L., Passador, C. S., & Oliveira, P. H. D. (2021). Local government performance: Evaluating efficiency, efficacy, and effectiveness at the basic education level. BAR-Brazilian Administration Review, 17.
Pemerintah Kota, D. (2015). Peraturan Daerah no 11 Tahun 2015 tentang Lingkungan Hidup. https://jdih.denpasarkota.go.id/produk-hukum/peraturan-perundang-undangan/perda/21
Povey, R., Conner, M., Sparks, P., James, R., & Shepherd, R. (2000). Application of the theory of p 2.pdf. 121–139.
Ramli, A., Razak, A., Nabilah, F., & Abdul Rasit, Z. (2019). Organisation Isomorphism as Determinants of Environmental Management Accounting Practices in Malaysian Public Listed Companies. International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, 110.
Ranggawari, G., Supriyatna, H., & Jingga, S. R. (2021). Petaka limbah pewarna. Validnews.Id; Valid News. https://www.validnews.id/nasional/petaka-limbah-pewarna
Ratnadi, N. M. D. (2014). Pengungkapan Corporate Social Reponsibility terhadap Nilai Perusahaan.pdf (p. Volume 01 No 2 Pp. 166-174). Jurnal riset Akuntansi.
Rosenwald, A., Wright, G., Chan, W. C., Connors, J. M., Campo, E., Fisher, R. I., Gascoyne, R. D., Muller-Hermelink, H. K., Smeland, E. B., Giltnane, J. M., Hurt, E. M., Zhao, H., Averett, L., Yang, L., Wilson, W. H., Jaffe, E. S., Simon, R., Klausner, R. D., Powell, J., … Staudt, L. M. (2002). The Use of Molecular Profiling to Predict Survival after Chemotherapy for Diffuse Large-B-Cell Lymphoma. New England Journal of Medicine, 346(25), 1937–1947. https://doi.org/10.1056/nejmoa012914
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial least squares structural equation modeling. In Handbook of market research (pp. 587-632). Cham: Springer International Publishing.
Sayoga, D. (2019). Buang Limbah ke Sungai, Satpol PP Kota Tertibkan Usaha Sablon di Jalan Pulau Misol - Pena Bali. Pena Bali. https://penabali.com/buang-limbah-ke-sungai-satpol-pp-kota-tertibkan-usaha-sablon-di-jalan-pulau-misol/
Seni, N. N. A., & Ratnadi, N. M. D. (2017). Theory of Planned Behavior untuk Memprediksi Niat Berinvestasi. 12, 4043–4068.
Shirokova, G., Osiyevskyy, O., & Bogatyreva, K. (2016). Exploring the intention–behavior link in student entrepreneurship: Moderating effects of individual and environmental characteristics. European Management Journal, 34(4), 386–399. https://doi.org/10.1016/j.emj.2015.12.007
Sisdyani, E. A., Subroto, B., Saraswati, E., & Baridwan, Z. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
Suparta, I. K. (2022). Tim DLHK Denpasar tertibkan usaha sablon yang cemari sungai - ANTARA News Bali. Bali Antara News. https://bali.antaranews.com/berita/275497/tim-dlhk-denpasar-tertibkan-usaha-sablon-yang-cemari-sungai
Suryawan, I. W. K., Prajati, G., Afifah, A. S., & Apritama, M. R. (2021). Nh3-n and cod reduction in endek (Balinese textile) wastewater by activated sludge under different do condition with ozone pretreatment. Walailak Journal of Science and Technology, 18(6), 1–11. https://doi.org/10.48048/wjst.2021.9127
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
Wang, Y., Liang, J., Yang, J., Ma, X., Li, X., Wu, J., Yang, G., Ren, G., & Feng, Y. (2019). Analysis of the environmental behavior of farmers for non-point source pollution control and management: An integration of the theory of planned behavior and the protection motivation theory. Journal of Environmental Management, 237(January), 15–23. https://doi.org/10.1016/j.jenvman.2019.02.070
Yadav, R., & Pathak, G. S. (2017). Determinants of Consumers’ Green Purchase Behavior in a Developing Nation: Applying and Extending the Theory of Planned Behavior. Ecological Economics, 134, 114–122. https://doi.org/10.1016/j.ecolecon.2016.12.019
Zemore, S. E., & Ajzen, I. (2014). Predicting substance abuse treatment completion using a new scale based on the theory of planned behavior. Journal of Substance Abuse Treatment, 46(2), 174–182. https://doi.org/10.1016/j.jsat.2013.06.011
Published
2023-01-31
How to Cite
KEDISAN, Anak Agung Vidyaswari et al.
Theory of Planned Behavior on The Implementation of Environmental Management Accounting.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 115-133, jan. 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/95311>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p08.
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