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ORGANISATIONAL ETHICAL CULTURE AS A MODERATOR: THE INFLUENCE OF WORKPLACE ENVIRONMENT DISCLOSURE AND GOOD CORPORATE GOVERNANCE ON BUSINESS SUSTAINABILITY AT PT TELKOM GROUP WITEL SUMBAGSEL TBK Anisya Eka Septiana; Lukita Tripermata; Andini Utari Putri
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 2 (2025): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i2.132616

Abstract

The environment is part of the Company's Accounting System, namely the inclusion of environmental costs in the company's accounting. It contains traces of financial expenditure and benefits from activities that lead to efforts to protect and preserve nature, both natural resources and the environment. In this way, it will be possible to assess the extent to which companies and other organizations pay attention to environmental aspects in each of their production processes. The decline in the quality of the environment as a result of business activities on a local, national and even global scale is a serious concern for all groups and nations. Keywords : Work environment, good corporate governance, ethical organizational culture, business sustainability