Green Accounting Based with Analysis University-Based Social Responsibility At Small City

Abstract

. This research looks at whether the application of green accounting from the environmental awareness responsibility of the universities in Bengkulu City. The problem that is formulated is whether there is a difference between the application of green accounting-based university social responsibility between universities or campuses in Bengkulu City. The implementation of Green accounting is tested from environmental attention, environmental responsibility, environmental reporting, and environmental audit. The sample in the study involved 6 (six) universities in Bengkulu City. The results showed that there was a difference in the application of green accounting based on university social responsibility in universities in Bengkulu City. The first determinant factor in the application of green accounting in Bengkulu city is environmental attention, The Second Factor is environmental reporting, the third factor is environmental responsibility and the fourth factor is an environmental audit.