Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak

Henri Prasetyo*    -  Politeknik Negeri Pontianak, Indonesia
Ika Kurnia Indriani  -  Politeknik Negeri Pontianak, Indonesia
Agus Widodo  -  Politeknik Negeri Pontianak, Indonesia

(*) Corresponding Author
DOI: 10.21580/jiafr.2020.2.2.6316

Supp. File(s): Research Results

Purpose - The purpose of this research is to know the difference of university social responsibility on green accounting implementation at Tanjungpura University with other universities in Pontianak City.  Green accounting is a style of accounting that describes efforts to incorporate environmental benefits and costs into making economic decisions or business financial results.

Method - The objects of this research are audit committee, internal auditors, internal supervisory units and officers, lecturers, or staff at universities in Pontianak City who know about responsibility in managing the environment. This study uses accidental sampling in Tanjungpura University, Pontianak State Polytechnic, Muhammadiyah University of Pontianak, and Panca Bhakti University. The data analysis in this study was done by using Mann Whitney U-test.  

Result - The results of this study indicate that there are significant differences between the Tanjungpura University with other universities in Pontianak City on environmental involvement, environmental reporting, and environmental audit; while for environmental concern, there is no difference between the University Tanjungpura with other universities in the Pontianak City.

Implication - Universities in Pontianak City are suggested to improve their performance related to the environment, especially in environmental involvement, environmental reporting, and environmental audit.

Originality - This research is the first study that used four universities as the research objects.

Supplement Files

Keywords: green accounting; university social responsibility; environmental concern and involvemnet; environmental reporting and audit

  1. Anggraini, F. R. R. (2006). Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan. Pengungkapan Informasi Sosial Dan Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Keuangan Tahunan (Studi Empiris Pada Perusahaan-Perusahaan Yang Terdaftar Bursa Efek Jakarta), 21, 23–26. http://digilib.mercubuana.ac.id/manager/file_artikel_abstrak/Isi_Artikel_699411403487.pdf.
  2. Astiti, W. (2014). Implementasi Green Accounting Berbasis University Social Responsibility (USR) Di Universitas Negeri Yogyakarta. Nominal, Barometer Riset Akuntansi Dan Manajemen, 3(2). https://doi.org/10.21831/nominal.v3i2.2699.
  3. Burhany, D. I. (2014). Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Lingkungan dan Pengungkapan Informasi Lingkungan (Studi pada Perusahaan Pertambangan Umum yang Mengikuti PROPER Periode 2008-2009). Proceedings SNEB 2014, 1–8.
  4. Cohen, N., & Robbins, P. (2011). Green Business: An A-to-Z Guide. SAGE Publications, Inc.
  5. Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill Education.
  6. Dunk, A. S. (2002). Product Quality, Environmental Accounting and Quality Performance. Accounting, Auditing & Accountability Journal, 15(5), 719–732. https://doi.org/10.1108/09513570210448975.
  7. Ghozali, I. (2011). Aplikasi Analisi Multivariate Dengan Program SPSS 19 (5th ed.). Badan Penerbit Universitas diponegoro.
  8. Ghozali, I., & Chariri, A. (2007). Teori Akuntansi (4th ed.). Badan Penerbit Universitas diponegoro.
  9. Hemmatfar, M., Salehi, M., & Bayat, M. (2010). Competitive Advantages and Strategic Information Systems. International Journal of Business and Management, 5(7), 158–169. https://doi.org/10.5539/ijbm.v5n7p158.
  10. Jahamani, Y. F. (2003). Green accounting in developing countries: The case of U.A.E. and Jordan. Managerial Finance, 29(8), 37–45. https://doi.org/10.1108/03074350310768418.
  11. Kartikasari, L. (2012). Niat Akuntan dan Akuntansi Lingkungan. Eco-Entrepreneurship Seminar & Call for Paper “Improving Performance by Improving Environment” 2012, 42.
  12. Kusmana, A., & Sumilir, S. (2020). The Role of People's Banking Private Vocational (BPR) Toward Development of MSME in Lebak Banten. Journal of Islamic Economics and Social Science (JIESS), 1(1), 34-42. doi:http://dx.doi.org/10.22441/jiess.2020.v1i1.004.
  13. Lindrianasari. (2007). Hubungan antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 11(2), 159–172.
  14. Lubis, N. G., Wahyuni, E. D., & Zubaidah, S. (2018). Analisis Pengungkapan University Social Responsibility di UIN Maulana Malik Ibrahim Malang. Jurnal Akademi Akuntansi, 1(1), 54–63. https://doi.org/10.1017/CBO9781107415324.004.
  15. Musyarofah, S. (2013). Analisis Penerapan Green Accounting Di Kota Semarang. Accounting Analysis Journal, 2(3), 352–359. https://doi.org/10.15294/aaj.v2i3.2855.
  16. Rizki, M. K., Agriyanto, R., & Farida, D. N. (2019). The Effect of Sustainability Report and Profitability on Company Value: Evidence from Indonesian Sharia Shares. Economica: Jurnal Ekonomi Islam, 10(1), 117-140.
  17. Santoso, S. (2001). Buku Latihan SPSS Statistik Non Parametrik. PT Elex Media Komputindo.
  18. Sari, M. P., & Hadiprajitno, P. B. (2013). Pengawasan impelementasi. Jurnal Akuntansi & Auditing, 9(2), 169–198.
  19. Shek, D. T. L., & Hollister, R. M. (2017). University Social Responsibility and Quality of Life. Springer Nature Singapore Pte Ltd. https://doi.org/10.1007/978-981-10-3877-8_2.
  20. Susilo, J. (2008). Green Accounting di Daerah Istimewa Yogyakarta: Studi Kasus antara Kabupaten Sleman dan Kabupaten Bantul. Jurnal Akuntansi & Auditing Indonesia, 12(2), 149–165.
  21. Susilo, J., & Astuti, N. (2014). Penyusunan Model Green Accounting Untuk Perusahaan Melalui Perhatian, Keterlibatan, Pelaporan Akuntansi Lingkungan Dan Auditnya. Permana, 5(2), 17–32.
  22. Setiyawan, E., Prasetyoningrum, A. K., & Farida, D. N. (2020). Analisis Perbedaan Abnormal Return Sebelum dan Sesudah Pengumuman Jakarta Islamic Index. Kompartemen: Jurnal Ilmiah Akuntansi, 17(1).
  23. Sari, A. R., Prasetyoningrum, A. K., & Hartono, S. B. (2020). The effect of intellectual capital and networking on the organizational values of Islamic Boarding Schools (A case study on Khalaf Islamic Boarding Schools in Demak). Journal of Islamic Accounting and Finance Research, 2(1), 69-90. https://doi.org/10.21580/jiafr.2020.2.1.5044.
  24. Teoh, H. Y., & Thong, G. (1984). Another look at corporate social responsibility and reporting: An empirical study in a developing country. Accounting, Organizations and Society, 9(2), 189–206. https://doi.org/10.1016/0361-3682(84)90007-2.

Journal of Islamic Accounting and Finance Research
Published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo Semarang, Indonesia
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 852-2589-5726
Website: https://febi.walisongo.ac.id/
Email: jiafr@walisongo.ac.id

ISSN: 2715-0429 (Print)
ISSN: 2714-8122 (Online)

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License

View My Stats
apps