How Does Green Human Resources Important in Green Financial Reporting: Evidence from A Conservation University

DOI

10.2991/978-94-6463-522-5_26How to use a DOI?

Keywords

Green Human Resources; Green Financial Reporting; Conservation University

Abstract

Conservation University describes a university that promotes environmentally friendly business processes. This process relies on quality human resources. This research aims to examine the influence of green human resources on the green financial reporting. Furthermore, this study adds a moderating variable, namely internal control. This research uses primary data in the form of a questionnaire. This research uses 88 respondents including employee from finance and accounting in eight faculties, one postgraduate, two institution and one bureau. This paper applies convenience sampling with 82 respondents at Universitas Negeri Semarang. Data analysis uses regression model with WarpPls. The results show green human resources influence the green financial reporting. Meanwhile, internal control cannot moderate the relationship between green human resources and the green financial statements. Hence, green human resources have a good influence on the university, especially in terms of the green financial reporting. This research contributes to the scientific literature regarding the importance of green human resources in achieving green financial reporting.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Heri Yanto
AU  - Retnoningrum Hidayah
AU  - Niswah Baroroh
AU  - Ain Hajawiyah
AU  - Kardiyem
AU  - Wiwik Widayati
AU  - Fransiska Novi Kurniasih
PY  - 2024
DA  - 2024/10/04
TI  - How Does Green Human Resources Important in Green Financial Reporting: Evidence from A Conservation University
BT  - Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
PB  - Atlantis Press
SP  - 314
EP  - 320
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-522-5_26
DO  - 10.2991/978-94-6463-522-5_26
ID  - Yanto2024
ER  -