The Effect of Green Accounting on Higher Education Reputation Mediated by University Social Responsibility (USR)
DOI:
https://doi.org/10.47747/icbem.v2i2.2562Abstract
This study aims to test and analyze how the application of green accounting can affect the reputation of universities. In addition, it examines the mediating role of university social responsibility in analyzing the relationship between green accounting and the reputation of higher education. The population in this study were students of accounting and management study programs from public and private universities in Palembang City. The sample size in this study was 107 respondents using a purposive sampling technique. Data collection was carried out by distributing questionnaires using a Likert scale. The data analysis technique was carried out with the help of SmartPLS 4 software to evaluate the outer and inner models. The results of this study indicate that green accounting has a negative and insignificant effect on the reputation of higher education, green accounting has a positive and significant effect on university social responsibility, university social responsibility has a positive and significant effect on the reputation of higher education, and green accounting through university social responsibility as a mediating variable has a positive and significant effect on the reputation of higher education. It can be concluded that the university’s social responsibility links green accounting and the reputation of higher education.
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