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ANALISIS NIAT PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN (EMA) PADA UMKM DI KABUPATEN MAGELANG: PENDEKATAN THEORY OF PLANNED BEHAVIOR
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Sari, Agustina Nur Fatimah
Subject
HB Economic Theory 
Datestamp
2024-03-14 02:10:43 
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. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah