APAKAH RELIGIUSITAS GEREJA KATOLIK MENINGKATKAN PRAKTIK AKUNTANSI LINGKUNGAN?

Elisabeth Ria Viana Praningtyas, Putu Ayu Anggya Agustina, Rini Subekti

Abstract


Abstrak – Apakah Religiusitas Gereja Katolik Meningkatkan Praktik Akuntansi lingkungan?

Tujuan Utama – Penelitian ini menguji pengaruh religiusitas Gereja Katolik dan persepsi lingkungan terhadap praktik akuntansi lingkungan.

Metode – Penelitian ini menggunakan pendekatan SEM-PLS. Anggota komunitas pengusaha dan praktisi beragama Katolik di Indonesia dipilih sebagai responden.

Temuan Utama – Religiusitas Gereja Katolik meningkatkan komponen pada theory of planned behaviour. Namun, hanya sikap terhadap praktik akuntansi lingkungan yang meningkatkan niat untuk menerapkan akuntansi lingkungan. Selain itu, pemilik bisnis dengan persepsi lingkungan yang tepat lebih bersedia mengadopsi praktik akuntansi lingkungan.

Implikasi Teori dan Kebijakan – Theory of planned behavior tidak cocok digunakan untuk menguji paradigma baru dalam akuntansi lingkungan. Pada aspek praktik, penelitian ini menunjukkan bahwa religiusitas dan persepsi lingkungan dapat dipilih sebagai pendekatan untuk mendukung praktik akuntansi lingkungan.

Kebaruan Penelitian – Penelitian ini menyajikan kebaruan bahwa nilai religiusitas dan persepsi lingkungan yang tepat dapat mendukung inisiatif akuntansi berkelanjutan.

 

Abstract - Does Catholic Church Religiosity Improve Environmental Accounting Practices?

Main Purpose - This study examines the influence of Catholic Church religiosity and environmental perception on environmental accounting practices.

Method - This study used the SEM-PLS approach. Catholic business and practitioner community members in Indonesia were selected as respondents.

Main Findings - The religiosity of the Catholic Church increases the components of the theory of planned behavior. However, only attitude toward environmental accounting practices increases the intention to implement environmental accounting. In addition, business owners with the correct environmental perceptions are more willing to adopt environmental accounting practices.

Theory and Practical Implications - The theory of planned behavior is unsuitable for testing the new paradigm in environmental accounting. On the practice aspect, this study suggests that religiosity and environmental perceptions can be chosen as an approach to support environmental accounting practices.

Novelty - This study shows that the correct values of religiosity and environmental perception can support sustainable accounting initiatives.


Keywords


akuntansi lingkungan; persepsi lingkungan; religiusitas; theory of planned behavior

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.3.38

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