Determinant of Sustainable Behavior: Empirical Evidence from Indonesian Business Students
Keywords:
Sustainable behavior, sustainability attitude, intention to engage in sustainability accounting, Indonesia, business students
Abstract
This study aims to empirically prove the positive influence of (1) sustainability attitude on the intention to engage in sustainability accounting, (2) intention to engage in sustainability accounting on sustainable behavior, and (3) sustainability attitude on sustainability behavior through intention to engage in sustainability accounting. Additionally, this research also aims to prove the moderating role of self-transcendence values that strengthen the influence of sustainability attitude on intention to engage in sustainability accounting. This quantitative research obtained data through an online questionnaire survey. Selected respondents are students came from the Faculty of Economics and Business across Indonesian higher education. Data were collected through an online questionnaire survey. Hypothesis testing used partial least squares structural equation modeling with WarpPLS version 8.0 software. This study successfully revealed that (1) a sustainability attitude is the determinant of intention to engage in sustainability accounting, (2) intention to engage in sustainability accounting is the determinant of sustainable behavior, (3) a sustainability attitude has a positive influence on sustainable behavior directly and through the intention to engage in sustainability accounting, and (4) the moderating role of self-transcendence values strengthens the influence of sustainability attitude on intention to engage in sustainability accounting.
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Alzubaidi, H., Slade, E.L. and Dwivedi, Y.K. (2021), “Examining antecedents of consumers’ pro-environmental behaviours: TPB extended with materialism and innovativeness”, Journal of Business Research, Elsevier, Vol. 122 No. January 2020, pp. 685–699, doi: 10.1016/j.jbusres.2020.01.017.
Beamond, M.T., Schmitz, M., Cordova, M., Ilieva, M.V., Zhao, S. and Panina, D. (2024), “Sustainability in business education: a systematic review and future research agenda”, Critical Perspectives on International Business, No. March 2026, doi: 10.1108/cpoib-06-2022-0071.
Ebrahim, M.K., Mohan G., M., K. Wilson, V., Mohammed, S., Manappurathu Sibi, N. and Siddiqi, M.I. (2025), “Sustainability consciousness among Indian business students: an assessment of knowledge, attitudes and behaviors”, International Journal of Sustainability in Higher Education, No. March, pp. 1–17, doi: 10.1108/IJSHE-02-2025-0127.
Edgar, F., Zhang, J.A., Podgorodnichenko, N., Akmal, A. and Peng, K. (2026), “Understanding employees’ environmentally sustainable work behavior: the roles of self-transcendence values, innovative work attitudes and sustainable performance management”, International Journal of Productivity and Performance Management, Vol. 75 No. 11, pp. 1–28, doi: 10.1108/ijppm-11-2024-0783.
Eugenio, T., Carreira, P., Miettinen, N. and Lourenço, I.M.E.C. (2022), “Understanding students’ future intention to engage in sustainability accounting: the case of Malaysia and the Philippines”, Journal of Accounting in Emerging Economies, Vol. 12 No. 4, pp. 695–715, doi: 10.1108/JAEE-10-2020-0277.
Ferraz, D. and Pyka, A. (2023), “Circular economy, bioeconomy, and sustainable development goals: a systematic literature review”, Environmental Science and Pollution Research, Springer Berlin Heidelberg, No. Lim 2022, doi: 10.1007/s11356-023-29632-0.
Gericke, N., Boeve-de Pauw, J., Berglund, T. and Olsson, D. (2019), “The sustainability consciousness questionnaire: the theoretical development and empirical validation of an evaluation instrument for stakeholders working with sustainable development”, Sustainable Development, Vol. 27 No. 1, pp. 35-49.
Grijalvo, B., Küster, I. and Vila, N. (2025), “Adopting sustainable attitudes and behaviors in Spanish universities: a study of moderating effects of education and age”, International Journal of Sustainability in Higher Education, doi: 10.1108/IJSHE-01-2025-0019.
Guadagnin, A., Pauli, J., Ruffatto, J. and Dal Moro, L. (2024), “Barriers and possible drivers for the implementation of sustainability in Brazilian business schools”, International Journal of Sustainability in Higher Education, Vol. 25 No. 3, pp. 577–595, doi: 10.1108/IJSHE-07-2022-0227.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). "When to use and how to report the results of PLS-SEM." European Business Review, Vol 31 No. 1, pp. 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Kock, N. (2018), “WarpPLS User Manual : Version 7 . 0”, ScriptWarp Systems, pp. 1–122.
Kwakye, T.O., Welbeck, E.E., Owusu, G.M.Y. and Anokye, F.K. (2018), “Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants”, International Journal of Corporate Social Responsibility, Vol. 3 No. 1, doi: 10.1186/s40991-018-0035-2.
Lamba, H.K., Kumar, N.S. and Dhir, S. (2024), “Circular economy and sustainable development: a review and research agenda”, International Journal of Productivity and Performance Management, Vol. 73 No. 2, pp. 497–522, doi: 10.1108/IJPPM-06-2022-0314.
Martinico-Perez, M.F.G., Schandl, H. and Tanikawa, H. (2018), “Sustainability indicators from resource flow trends in the Philippines”, Resources, Conservation and Recycling, Elsevier, Vol. 138 No. July, pp. 74–86, doi: 10.1016/j.resconrec.2018.07.003.
Moïse, L. (2026), “Understanding green behavior in higher education : a cross-cultural”, doi: 10.1108/IJSHE-07-2025-0762.
Müller, J., Acevedo-Duque, Á., Müller, S., Kalia, P. and Mehmood, K. (2021), “Predictive sustainability model based on the theory of planned behavior incorporating ecological conscience and moral obligation”, Sustainability (Switzerland), Vol. 13 No. 8, doi: 10.3390/su13084248.
Nurwidya, C. A. (2025). 47 korporasi dilaporkan rusak lingkungan, pakar: Harus ubah paradigma. Beritasatu. 16 Maret https://www.beritasatu.com/nasional/2877604/47-korporasi-dilaporkan-rusak-lingkungan-pakar-harus-ubah-paradigma?utm_source=copilot.com#:~:text=47%20Korporasi%20Dilaporkan,%7C%20Editor%3A%20JAS (Accessed 1 April 2026).
Pumpin, M.A.R., Araya, C.B., & Barbosa, M.W. (2026). Sweet or healthy? Effects of palatability on consumers’ intention and behavior towards sweeteners – a theory of planned behavior perspective. British Food Journal. DOI 10.1108/BFJ-04-2025-0503
Schwartz, S.H. (2012), “An Overview of the Schwartz Theory of Basic Values”, Online Readings in Psychology and Culture, Vol. 2 No. 1, pp. 1–20, doi: 10.9707/2307-0919.1116.
Sefcik, S.E., Soderstrom, N.S. and Stinson, C.H. (1997), “Accounting through green-colored glasses: Teaching environmental accounting.”, Issues in Accounting Education, Vol. 12 No. 1, pp. 129–141.
Sholihin, M. & Ratmono, D. (2021). Analisis SEM_PLS dengan WarpPLS untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Edisi Kedua. Penerbit Andi, Yogyakarta.
Swaim, J.A., Maloni, M.J., Napshin, S.A. and Henley, A.B. (2014), “Influences on Student Intention and Behavior Toward Environmental Sustainability”, Journal of Business Ethics, Vol. 124 No. 3, pp. 465–484, doi: 10.1007/s10551-013-1883-z.
Szulc-Obłoza, A. and Żurek, M. (2024), “Attitudes and sustainable behaviors with special consideration of income determinants”, European Research on Management and Business Economics, Vol. 30 No. 1, doi: 10.1016/j.iedeen.2023.100240.
Tarka, P. (2018), “An overview of structural equation modeling: its beginnings, historical development, usefulness and controversies in the social sciences”, Quality and Quantity, Springer Netherlands, Vol. 52 No. 1, pp. 313–354, doi: 10.1007/s11135-017-0469-8.
United Nations (2022), “United Nations Environment Assembly of UNEP”, available at: https:// sustainabledevelopment.un.org/index.php?pagewandtypendnrndmen (Accessed 1 April 2026).
Vi, T. Van. (2026), “Integrating the circular economy model into environmental education : the pathway to developing sustainable behavior among university students in Vietnam”, No. March, doi: 10.1108/AEDS-05-2025-0206.
Yang, X., Liu, X., Ran, Q. and Razzaq, A. (2023), “How does natural resource dependence influence industrial green transformation in China? Appraising underlying mechanisms for sustainable development at regional level”, Resources Policy, Elsevier Ltd, Vol. 86 No. PA, p. 104191, doi: 10.1016/j.resourpol.2023.104191.
Yu, T.Y., Liu, C.H., Horng, J.S., Chou, S.F., Ng, Y.L. and Lin, J.Y. (2025), “Integrating the critical concepts of sustainability to predict sustainable behavior – the moderating role of information seeking”, Marketing Intelligence and Planning, Vol. 43 No. 7, pp. 1366–1395, doi: 10.1108/MIP-03-2023-0128.
Published
2026-06-12
How to Cite
Kusuma, B. H., Arifuddin, & Usman, A. (2026). Determinant of Sustainable Behavior: Empirical Evidence from Indonesian Business Students. International Journal of Economics, Business and Innovation Research, 5(04), 846-862. https://doi.org/10.63922/ijebir.v5i04.3758
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