Study on the Application of Green Accounting Based on Corporate Social Responsibility in Kupang City

DOI

10.2991/assehr.k.210424.070How to use a DOI?

Keywords

green accounting, corporate social responsibility, environmental accounting

Abstract

This study aims to compare awareness, responsibility, reporting, and auditing of green accounting based on corporate social responsibility between the electricity industry and the trading industry in Kupang City. The research design in this study used a quantitative descriptive approach. In this study, sampling used was 50 people consisting of managers and staff in the accounting and CSR divisions. The data analysis techniques were the independent sample T-test and the Mann Whitney U-test. The results show that the hypothesis suggested in this study is rejected, meaning that there is no difference in green accounting awareness, green accounting responsibility, green accounting reporting, auditing green accounting based on corporate social responsibility in the electricity industry, and the trading industry.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Puteri Ayu Pratiwi
AU  - Rosdiana Mata
AU  - Rosmiati
PY  - 2021
DA  - 2021/04/26
TI  - Study on the Application of Green Accounting Based on Corporate Social Responsibility in Kupang City
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)
PB  - Atlantis Press
SP  - 363
EP  - 367
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210424.070
DO  - 10.2991/assehr.k.210424.070
ID  - Pratiwi2021
ER  -