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/).
Cite this article
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 -