IDEAS home Printed from https://ideas.repec.org/a/eme/agjsrp/agjsr-08-2023-0366.html
   My bibliography  Save this article

Antecedents of students' intention to be sustainable accountants: evidence from Indonesia

Author

Listed:
  • Stephana Dyah Ayu Ratnaningsih
  • Imam Ghozali
  • Puji Harto

Abstract

Purpose - The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model. Design/methodology/approach - Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results. Findings - The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability. Originality/value - This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

Suggested Citation

  • Stephana Dyah Ayu Ratnaningsih & Imam Ghozali & Puji Harto, 2024. "Antecedents of students' intention to be sustainable accountants: evidence from Indonesia," Arab Gulf Journal of Scientific Research, Emerald Group Publishing Limited, vol. 42(4), pages 1950-1968, February.
    • Handle: RePEc:eme:agjsrp:agjsr-08-2023-0366
    DOI: 10.1108/AGJSR-08-2023-0366
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AGJSR-08-2023-0366/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://www.emerald.com/insight/content/doi/10.1108/AGJSR-08-2023-0366/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://libkey.io/10.1108/AGJSR-08-2023-0366?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:agjsrp:agjsr-08-2023-0366. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.