PENGARUH KETIDAKSEIMBANGAN DAN KOMPLEKSITAS INFORMASI LAPORAN KEBERLANJUTAN TERHADAP NIAT PERILAKU PROLINGKUNGAN: STUDI EKSPERIMEN

This study aims to investigate the effect of information imbalance and information complexity on intentions to engage in pro-environmental behavior. This research employed a 2 2 factorial experimental design. Participants in this study were undergraduate and master's level accounting students who acted as employees reading the company's sustainability reports. Two-way ANOVA was used to analyze the data in this study. The results of the analysis indicate that information imbalance has no significant effect on pro-environmental behavioral intentions, while information complexity has a significant positive effect on such intentions. The interaction results indicate that information imbalance variables and information complexity do not interact to produce any effect. According to the findings of the analysis, information imbalance in the form of only presenting negative information can be eliminated with the ability, effort, and access to a wide range of information as well as the surrounding environment. In addition, the complexity of information that is easy to read is preferred by readers because it is simple to comprehend and encourages more actions based on prioritized values. The lack of interaction between the two independent variables demonstrates that they move by mutually inhibiting each other.