PENGARUH UNIVERSITY SOCIAL RESPONSIBILITY TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN DENGAN ENTREPRENUER VALUE SEBAGAI VARIABEL MODERATING PADA PERGURUAN TINGGI

EKAWARTI, YUNI and Adam, Mohamad and Yusnaini, Yusnaini and Yusrianti, Hasni (2024) PENGARUH UNIVERSITY SOCIAL RESPONSIBILITY TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN DENGAN ENTREPRENUER VALUE SEBAGAI VARIABEL MODERATING PADA PERGURUAN TINGGI. Doctoral thesis, Sriwijaya University.

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Abstract

This study analyzes the influence of University Social Responsibility (USR) on environmental accounting disclosure in universities with Entrepreneur Value as a moderating variable. USR offers a framework for social and environmental responsibility amidst the increasing demands for sustainability in educational institutions. This study uses UI GreenMetric and QS World University Rankings indicators, with quantitative methods and moderation regression analysis. The results show that USR has a significant effect on environmental accounting disclosure, increasing transparency and accountability of universities. Entrepreneur Value strengthens this relationship, especially in energy, waste, and water management. This study contributes to the USR literature by using UI GreenMetric and QS World University Rankings as measuring instruments, and encouraging universities to integrate the concepts of USR and sustainability. The research these findings are expected to be a reference for policy makers in designing regulations that encourage the active role of universities in sustainability.

Item Type:	Thesis (Doctoral)
Subjects:	H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	YUNI EKAWARTI
Date Deposited:	21 Jan 2025 02:18
Last Modified:	21 Jan 2025 02:18
URI:	http://repository.unsri.ac.id/id/eprint/166008

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