Green Accounting Based with Analysis University-Based Social Responsibility At Small City

The phenomenon of environmental multicrisis occurring today has created a new paradigm of Green Accounting. The concept of Green Accounting directs corporations to make business decisions at an advantage that not only leads to profit orientation but also to the environment and society around the company. Of course, the domino effect of these concerns and considerations is that corporate sacrifices in the form of assets / assets may even be more than that. The role of corporations in supporting Green Accounting is the implementation of Corporate Social Responsibility (CSR). CSR is the moral responsibility of a company to its social, economic, and environmental strategies because of the impact of its operations so that it is expected to contribute benefits to society and the environment. If it is related to Green Accounting, then this will be the right concept to support the 2030 SDGs program.

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Sustainability and Corporate Social Responsibility in accounting

Accounting challenges for sustainability and innovations ◽

10.18559/978-83-8211-055-5/01 ◽

2021 ◽

pp. 11-25

Author(s):

Nikolina Dečman ◽

Marzena Remlein ◽

Ana Rep

Keyword(s):

Sustainable Development ◽

Social Responsibility ◽

Financial Reporting ◽

Environmental Accounting ◽

Three Dimensions ◽

Green Accounting ◽

Business Operations ◽

Modern Business ◽

Environmental Goals ◽

Corporate Social

The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintain-ing natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting.CSR reporting has become some kind of a trend in non-financial reporting. Many large interna-tional companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditions and discusses the benefits and opportunities it provides to interested users.

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Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i12.p20 ◽

2020 ◽

Vol 30 (12) ◽

pp. 3252

Author(s):

Putu Purnama Dewi ◽

I Putu Edward Narayana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Positive Influence ◽

Environmental Cost ◽

Green Accounting ◽

Positive Direction ◽

Beta Coefficient ◽

Corporate Social

The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0.011 with a positive beta coefficient value of 0.210. Keywords: Green Accounting; Profitability; Corporate Social Responsibility; Firm Value.

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Implementasi Green Accounting Berbasis University Social Responsibility (USR)

BALANCE: Economic, Business, Management and Accounting Journal ◽

10.30651/blc.v18i2.8384 ◽

2021 ◽

Vol 18 (2) ◽

pp. 72

Author(s):

Vindi Pronika Sytia Putri ◽

Dwi Suhartini ◽

Astrini Aning Widoretno

Keyword(s):

Social Responsibility ◽

Quantitative Methods ◽

Sampling Technique ◽

T Test ◽

Analysis Tool ◽

Environmental Reporting ◽

Green Accounting ◽

Christian University ◽

Purposive Sampling ◽

Social Responsibilities

This study aims to determine whether there are differences in the application of University Social Responsibility based on green accounting at Petra Christian University and Widya Mandala University. This study uses quantitative methods. The population in this study were Petra Christian University and Widya Mandala University. The sampling technique used is purposive sampling. The number of samples collected is as many as 65 respondents. Data collection method using a questionnaire using Google Form. In this study, the hypothesis was tested using an independent sample-T test with SPSS 25 analysis tool. This study showed that the variables of environmental involvement and environmental reporting were statistically different between Petra Christian University and Widya Mandala University. While the other two variables, namely ecological awareness and ecological audit, there is no difference. Keywords : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya MandalaCorrespondence to : [email protected] Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan penerapan University Social Responsibility berbasis green accounting pada Universitas Kristen Petra dengan Universitas Widya Mandala. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Universitas Kristen Petra dan Universitas Widya Mandala. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang terkumpul adalah sebanyak 65 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan Google Form. Dalam penelitian ini uji hipotesis menggunakan uji independent sample-T test dengan alat analisis SPSS 25. Hasil penelitian ini menunjukan variabel keterlibatan lingkungan dan pelaporan lingkungan yang secara statistik memiliki perbedaan antara Universitas Kristen Petra dan Universitas Widya Mandala. Sementara dua variabel lainnya, yaitu kepedulian lingkungan dan audit lingkungan tidak terdapat perbedaan. Kata Kunci : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya Mandala

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PENGARUH GREEN ACCOUNTING DAN DIVIDEND PAYOUT RATIO TERHADAP FIRM SIZE MELALUI CSR SEBAGAI VARIABEL INTERVENING

BISMA ◽

10.19184/bisma.v14i1.16827 ◽

2020 ◽

Vol 14 (1) ◽

pp. 34

Author(s):

Mega Arisia Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Environmental Performance ◽

Significant Positive Effect ◽

Green Accounting ◽

Dividend Payout ◽

Corporate Social ◽

The Impact ◽

Positive Effect

The purpose of this study was to analyze the effect of green accounting on firm size and corporate social responsibility, the effect of dividend payout ratio on firm size and corporate social responsibility, and the role of corporate social responsibility in mediating the effect of green accounting and dividend payout ratio on firm size. The sample used in this study was the branch offices of Bank Muamalat in East Java that selected using a purposive sampling technique. The data analysis method used was path analysis. The results of this study showed that green accounting has a significant positive effect on firm size. However, it had a negative significant effect on corporate social responsibility. The dividend payout ratio had a significant positive effect on firm size and corporate social responsibility. Corporate social responsibility mediated the effect of green accounting and dividend payout ratio on firm size. These results indicated that as more companies performing green accounting (environmental performance) will encourage more positive responses from investors and the community due to the increase of the dividends (as the impact of increased sales). These conditions will also increase the company size due to the increased positive image as the result of implementing environmental performance. Keywords: corporate social responsibility, dividend payout ratio, firm size, green accounting

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KETERKAITAN UKURAN ORGANISASI DAN PEMAHAMAN MANAJEMEN TERHADAP PENERAPAN AKUNTANSI HIJAU (GREEN ACCOUNTING)

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v15i1.6186 ◽

2020 ◽

Vol 15 (1) ◽

pp. 33

Author(s):

Muhammad Hasyim Ashari ◽

Umi Muawanah ◽

Oyong Lisa

Keyword(s):

Social Responsibility ◽

Sampling Method ◽

Public Hospitals ◽

Environmental Responsibility ◽

Organizational Size ◽

Snowball Sampling ◽

Green Accounting ◽

Different Types ◽

Correlational Approach ◽

Economic Responsibility

<p><em>It is necessary to apply green accounting to public hospitals based on financial, social and environmental activities, as a form of economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The purpose of this study was to analyze and determine the effect of organizational size and management understanding of green accounting, either partially or simultaneously on the implementation of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of these two variables on the implementation of green accounting in public hospitals in Malang Raya. This research is a quantitative study with a correlational approach. The population of 40 public hospitals spread across Malang District, Malang City, and Batu City. The sampling method uses probability sampling and snowball sampling. The sample used as many as 35 public hospitals. Data collection using a survey questionnaire using a 7 point likert scale. The novelty in this research is the implementation of green accounting based on economic responsibility, social responsibility, and environmental responsibility, using organizational size variables by considering public hospitals have different types, and using management understanding variables about green accounting. The results showed that the size of the organization and management's understanding of green accounting influence the implementation of green accounting in public hospitals in Malang Raya either partially or simultaneously. The influence of organizational size and management's understanding of green accounting on the implementation of green accounting is 33,9 %, and the remaining 66,1 % is influenced by other variables besides the two variables.</em></p>

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Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas

Akuntabilitas ◽

10.15408/akt.v14i1.20749 ◽

2021 ◽

Vol 14 (1) ◽

pp. 61-78

Author(s):

Catur Muhammad Erlangga ◽

Achmad Fauzi ◽

Ati Sumiati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Mediating Effect ◽

Manufacturing Companies ◽

Green Accounting ◽

Corporate Social Responsibility Disclosure ◽

Verification Methods ◽

Corporate Social

This study aims to provide an overview of Green Accounting, disclosure of corporate social responsibility, company profitability and company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The research method used is quantitative method with descriptive and verification methods. The sample of this research is 200 manufacturing companies listed on the Indonesia Stock Exchange in 2019. The data analysis method used in this study is the expansion path analysis of simple and multiple regression analysis, single test, multiple correlation coefficient (R) analysis, and coefficient of determination. While the hypothesis testing used is the statistical method of partial test (t test), simultaneous test (f test) and Sobel significant test using Eviews version 10 Enterprise. The results showed that there was a positive and significant effect on the implementation of Green Accounting and Corporate Social Responsibility Disclosure on the profitability and firm value. Profitability also significantly affected firm value, but the mediating effect of the profitability variable did not occur.

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IMPLEMENTASI GREEN ACCOUNTING BERBASIS UNIVERSITY SOCIAL RESPONSIBILITY (USR) DI UNIVERSITAS NEGERI YOGYAKARTA

Nominal Barometer Riset Akuntansi dan Manajemen ◽

10.21831/nominal.v3i2.2699 ◽

2014 ◽

Vol 3 (2) ◽

Author(s):

Widhiyanti Astiti

Keyword(s):

Social Responsibility ◽

Random Sampling ◽

Simple Random Sampling ◽

Green Accounting

Penelitian ini bertujuan untuk mengetahui implementasi green accounting berbasis university social responsibility (USR) di Universitas Negeri Yogyakarta. Populasi dalam penelitian ini adalah para pejabat di Universitas Negeri Yogyakarta yang berjumlah 325 orang. Teknik pengumpulan data pada penelitian ini adalah dokumentasi dan kuesioner. Desain penelitian ini adalah penelitian deskriptif. Jumlah sampel yang terkumpuk adalah 50 orang, Teknik pengambilan sampel yang digunakan adalah simple random sampling. Hasil penelitian ini menunjukan bahwa: 1) kepedulian lingkungan pada implementasi green accounting berbasis university social responsibility di UNY pada kecenderungan data kategori yang tinggi dengan presentase 50% atau sejumlah 25 responden. 2) keterlibatan lingkungan pada implementasi green accounting berbasis university social responsibility di UNY pada kecenderungan data kategori rendah yaitu sebesar 52% atau mayoritas responden yaitu sebanyak 26 responden. 3) laporan lingkungan pada implementasi green accounting berbasis university social responsibility di UNY pada kecenderungan data kategori yang juga rendah, yaitu sebesar 21 responden atau 42%. 4) audit lingkungan pada implementasi green accounting berbasis university social responsibility di UNY juga pada kecenderungan data kategori rendah, yaitu sebesar 44% atau 22 responden. Kata Kunci: green accounting, university social responsibility (USR), kepedulian lingkungan, keterlibatan lingkungan, laporan lingkungan, audit lingkungan.

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