Analyzing Accounting Knowledge and Entrepreneurial Intention on Social and Environmental Responsibility: The Perception of Undergraduate Business Students

This study explores the role of accounting knowledge and entrepreneurial intention in social and environmental responsibility. The growing research on CSR focuses on financial performance or firm value as the consequence of social performance, but personality traits have received little attention as an antecedent of social responsibility. Based on the theory of planned behavior, this study argues that the options in several CSR levels, na,mely economic, legal, ethical, and philanthropic perspectives, could not omit personal judgment based on ability, knowledge, norm, or value. The researchers sent questionnaires randomly through the Google form platform, and 92 respondents who responded to the questionnaires were undergraduate students of business programs at state or private universities. Respondents with accounting knowledge tend to choose an economic perspective on social and environmental activity because accounting teaches them about the importance of shareholders' interest in business operations. However, respondents with entrepreneurial intentions, besides accounting knowledge, are more concerned about social and environmental activities because their business operation should have a good relationship with other stakeholders.