(Faculty of Administrative Sciences, Universitas Pepabri Makassar, Makassar, 90111, Indonesia)
(2) Rif’ah Shafwah
(Faculty of Administrative Sciences, Universitas Pepabri Makassar, Makassar, 90111, Indonesia)(3) Nilawana Nilawana
(Faculty of Administrative Sciences, Universitas Pepabri Makassar, Makassar, 90111, Indonesia)(4) Afiah Mukhtar
(Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara, Makassar, 90211, Indonesia)*Corresponding author
AbstractThis study aims to analyse the influence of environmental accounting education on student entrepreneurship, considering the mediating role of the green economy and character development. The background of this study is based on the importance of integrating sustainability and ethical values in higher education to develop socially and ecologically responsible young entrepreneurs. This study used a quantitative approach using the Structural Equation Modelling (SEM) method, supported by AMOS and SPSS software. Data were collected from 366 students through questionnaires, interviews, observations, and documentation. The results indicate that environmental accounting education positively and significantly affects the green economy and character development. However, there was no significant direct effect of environmental accounting education on student entrepreneurship. The green economy was shown to have a positive and significant effect on student entrepreneurship, while character development did not show a significant effect. The mediation test showed that the green economy significantly mediated the relationship between environmental accounting education and student entrepreneurship, while character development did not act as a significant mediator. These findings confirm that the integration of the green economy in environmental accounting education is a key factor in encouraging the emergence of sustainable entrepreneurs.
KeywordsEnvironmental accounting education; Green economy; Character development; Student entrepreneurs
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DOIhttps://doi.org/10.33122/ejeset.v7i1.986 |
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