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All Journal ACCOUNTABILITY Jurnal Mirai Management SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Abdimas : Jurnal Pengabdian Kepada Masyarakat Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi
Florence Olivia Moroki
Universitas Negeri Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Materials Science & Nanotechnology Social Sciences

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Driving Sustainable Waste Management Through CSR and Green Accounting Florence Olivia Moroki; Pricilia Joice Pesak
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4407

Abstract

Despite the increasing volume of medical waste in Indonesia, there is still limited understanding of how organizational strategies influence environmental performance in the healthcare sector. This study examines the roles of green accounting (GA) and corporate social responsibility (CSR) in shaping sustainable waste management (SWM), while also exploring whether waste management awareness (WMA) acts as a mediating factor. A quantitative approach was applied in a general hospital in Manado, using data collected from 109 purposively selected employees. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that CSR has a significant positive effect on SWM (t = 6.454, p 0.001), whereas GA does not have a significant effect (t = 1.682, p = 0.093). In addition, the indirect effects of GA (t = 0.090, p = 0.928) and CSR (t = 0.671, p = 0.502) through WMA are not significant, indicating that WMA does not function as a mediator. These findings suggest that sustainable waste management in hospitals is influenced more by institutional strategies than by individual awareness. From a practical standpoint, hospitals should prioritize the integration of CSR initiatives and strengthen the strategic use of GA to improve waste management performance.
Co-Authors Adventinus Kristanto Lambut Alfons, Florensya Arie Frits Kawulur David Tuberta Saronitema Zebua Debora Prisilia Lengkong Freddy Semuel Kawatu Fumiko Pulu James Manengkey Jaqueline E.M Tangkau Jesika Yuti K. Yusuf Jhony Manaroinsong Kambey, Joseph Kawatu, Freddy. S Konsela Tiwow Laluyan, Stacya P. Lenny Leorina Evinita Merlin Merlin Miryam Pingkan Lonto Nelsi Balisa Nikita Kristiani Kumambow Nugrahni Ratuwalangon Nurul Atika Olviane Olke Sumampow Pangajouw, Vilya Vebrianti Pricilia Joice Pesak Risma Marama Siregar Salma Korompi, Rizky Ismail Sania Warbung Supii, steelson Artra Tala, Olifia Tilaar, Dewinta Marta Tinneke Evie Meggy Sumual Ventje Senduk Wakika Indah Manyerom Wongkar, Theofillus