Analysis of Accounting Students' Awareness and Preference toward Environmental Information in Financial Statements: An Experimental Study in Higher Education Environment

Abstract

The purpose of this study is to evaluate the impact of accounting education material with an environmental focus on students' awareness of environmental information. Additionally, this study aims to measure to what extent this awareness affects students' preferences for including and processing environmental information in financial reports produced by companies. This research is quantitative in nature, using primary data sourced from direct distribution of questionnaires to respondents, with a Likert scale for measurement. The population used in this study consists of final-year accounting students from several universities. Data collection in this study employs purposive sampling to select the sample, yielding 120 samples. The data analysis method used in this research involves the IBM SPSS 25 software with various tests. The study results indicate that accounting students' awareness has a significant impact on environmental information in financial reports, while accounting students' preferences have a significant impact on environmental information in financial reports.