環境意識・倫理観・サステナビリティ会計知識がESG報告の実施意図に与える影響：スラメット・リヤディ大学（スラカルタ）会計学生を対象として

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:ESG教育と開示意図の関係を実証する教育研究の一事例として参照可能。

🏢実務担当者:サステナビリティ人材育成・研修設計の参考になる。

🏛政策担当者:開示制度の実効性を支える会計人材育成政策の示唆。

This study was conducted to examine the relationship between environmental awareness, ethical values, and sustainability accounting knowledge on the intention to implement Environmental, Social, and Governance (ESG) reporting among accounting students at Slamet Riyadi University, Surakarta. This research increases the demands of modern accounting practices and corporate governance. Accounting students, as prospective professional accountants, are required to have moral readiness, environmental awareness, and an understanding of sustainability accounting and ESG reporting.Data evaluation was performed through a series of procedures that included testing for data quality, descriptive statistical analysis, testing classical assumptions, conducting multiple linear regression analysis, and applying t-tests, F-tests, along with the Coefficient of determination. The variables considered in this research are environmental awareness, ethical principles, and knowledge of sustainability accounting, with the dependent variable being the motivation to carry out ESG reporting. It is anticipated that the findings of this research will demonstrate that environmental awareness, ethical principles, and sustainability accounting education .

• openalex https://jurnal.stmikiba.ac.id/index.php/jiem/article/view/506first seen 2026-10-06 05:01:39