Persepsi Akuntabilitas dalam Tiga Pilar Sustainability (Studi Persepsi Mahasiswa Akuntansi Universitas Mulawarman)

Abstract

Sustainability accounting stands on the three pillars of economic, environmental and social. Students as part of future sustainability, Understanding of the perception of knowledge on three pillars of sustainability is expected to provide a more applicable and great implementation best practice on sustainability accounting. The purpose of this research is to show relation between student perceptions and the ability to understand accountability on the three pillars of sustainability, The results of Chi-square test show there is no relation between the perception of the level of student knowledge abilities and whether or not they have taken sustainability accounting subject in the class. However, there is a significant relationship between perception of student knowledge levels and whether or not they have taken subject sustainability accounting in the social sector.