Analysis of Accounting Students' Understanding of Green Accounting Concepts and Implementation in the Context of Environmental Sustainability: A Case Study at Muhammadiyah University Palopo

Abstract

This research aims to investigate accounting students' understanding of the concept and application of green accounting, an aspect that is very important considering the urgency for companies to include environmental sustainability in their operations and reporting. This study applies quantitative methods to analyze the relationship between independent variables and dependent variables. The sample selection technique used is purposive sampling, which involves selection based on certain criteria to obtain more representative data. Data collection was carried out by distributing questionnaires directly to respondents, using a Likert scale for measurement. Data analysis in this research was carried out using IBM SPSS 25 software. Therefore, the first hypothesis (H2) can be accepted or there is a positive influence between the implementation of green accounting on environmental awareness.