Pengaruh Greenwashing Perception dan Pendidikan Etika Bisnis Terhadap Keputusan Pembelian Produk Greenwashing

VERENA ANINDHITA MAHARANI PUTRI, Indra Bastian, Prof. Dr., M.B.A., Akt.

2024 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan etika bisnis, greenwashing perception, dan environmental awareness terhadap keputusan pembelian produk greenwashing. Data penelitian diuji menggunakan SPSS Statistics versi 26 untuk dilakukan analisis statistik deskriptif dan regresi linear berganda. Penelitian ini menggunakan kuesioner terstruktur yang dibagikan kepada responden dengan mengadopsi pendekatan deskriptif kuantitatif. Sampel untuk penelitian ini dipilih menggunakan non-probability purposive sampling dengan cara memilih sampel yang memenuhi kriteria tertentu di antara populasi. Jumlah sampel untuk penelitian ini adalah sebanyak 104 orang yang terdiri atas mahasiswa aktif Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada program studi Akuntansi (angkatan 2020-2023) yang belum, sedang, atau sudah mengambil mata kuliah Etika Bisnis; serta sudah pernah membeli produk yang diklaim ramah lingkungan, tetapi sebenarnya melakukan praktik greenwashing (McDonald's, Burger King, PepsiCo, Nestle, Unilever, H&M, Zara, Nike dan/ atau Adidas). Dengan nilai signifikansi penelitian sebesar 5% (0,05), hasil penelitian menemukan bahwa: pendidikan etika bisnis berpengaruh secara negatif dan signifikan terhadap keputusan pembelian produk greenwashing dengan nilai (sig.) sebesar 0,018 dan nilai (?) sebesar (-2,409); greenwashing perception berpengaruh secara negatif dan signifikan terhadap keputusan pembelian produk greenwashing dengan nilai (sig.) sebesar 0,000 dan nilai (?) sebesar (-0,379); environmental awareness berpengaruh secara negatif dan signifikan terhadap keputusan pembelian produk greenwashing dengan nilai (sig.) sebesar 0,000 dan nilai (?) sebesar (-0,609). Hubungan antara greenwashing perception dan keputusan pembelian produk tersebut didukung oleh psychological contract theory yang menjelaskan hubungan antara konsumen dan perusahaan yang berdasarkan ekspektasi implisit/ tidak tertulis.

This study aims to analyze the influence of business ethics education, greenwashing perception, and environmental awareness on purchasing decisions for greenwashing products. The research data were tested using SPSS Statistics version 26 to conduct descriptive statistical analysis and multiple linear regression. This study used a structured questionnaire distributed to respondents by adopting a quantitative descriptive approach. The sample for this study was selected using non-probability purposive sampling by selecting samples that met certain criteria among the population. The number of samples for this study was 104 people consisting of active students of the Faculty of Economics and Business, Gadjah Mada University, majoring in Accounting (class of 2020-2023) who had not, were, or had taken Business Ethics courses; and had purchased products that were claimed to be environmentally friendly, but actually practiced greenwashing (McDonald's, Burger King, PepsiCo, Nestle, Unilever, H&M, Zara, Nike and/or Adidas). With a research significance value of 5% (0.05), the results of the study found that: business ethics education has a negative and significant effect on the purchasing decision of greenwashing products, with a (sig.) value of 0.018, and a (?) value of (-2.409); greenwashing perception has a negative and significant effect on the purchasing decision of greenwashing products with a (sig.) value of 0.000 and a (?) value of (-0.379); environmental awareness has a negative and significant effect on the purchasing decision of greenwashing products with a (sig.) value of 0.000 and a (?) value of (-0.609). The relationship between greenwashing perception and the decision to purchase the product is supported by psychological contract theory which explains the relationship between consumers and companies based on implicit/unwritten expectations.

Kata Kunci : Etika Bisnis, Greenwashing Perception, Environmental Awareness, Psychological Contract Theory, Keputusan Pembelian Produk Greenwashing / Business Ethics, Greenwashing Perception, Environmental Awareness, Psychological Contract Theory, Greenwashing Produc