Authors:

Anak Agung Vidyaswari Kedisan, Ni Made Dwi Ratnadi

Abstract:

“This study examines the influence of stakeholders’ pressure on the intention to implement green budgeting. The primary data were collected through surveys using a questionnaire of 5-point likert scale. The respondents are 117 department heads of star-rated hotels in Badung Regency of Bali. Using multiple linear regression, the result shows that investor pressure, visitor pressure, and environmental observer pressure have positive influence on the intention to implement green budgeting in Badung Regency star-rated hotels. This research supports the development of the theory of planned behavior, especially that subjective norms affect the existence of an intention.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-111966

Published

2024-01-30

How To Cite

KEDISAN, Anak Agung Vidyaswari; RATNADI, Ni Made Dwi. Stakeholders’ Pressure on the Intention to Implement Green Budgeting.E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 214-231, jan. 2024. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-111966. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2024.v34.i01.p16.

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Issue

Vol 34 No 1 (2024)

Section

Articles

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