Abstract
This study analyzes the effect of university social responsibility on environmental accounting disclosure with entrepreneur value as a moderating variable in Asean universities with the population in this study are all universities that are categorized as having a top 10 ranking based on World Class University and publish their reports with the period 2018-2021. The analysis technique used is quantitative with panel data regression analysis tools. The results of the research are (1) Enviromental Awarenes and Enterprenuer Value have a positive and significant effect on Environmental Accounting Disclosures (2) Enviromental Involvement and Enviromental Reporting have a negative and significant effect on Environmental Accounting Disclosures (3) Enterprenuer Value is proven to significantly moderate the effect of university social responsibility on environmental accounting disclosures.
Published Version
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