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All Journal Tax & Accounting Review Infestasi DeReMa (Development Research of Management) Jurnal Manajemen Share : Journal of Service Learning Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi dan Keuangan Jurnal Magister Akuntansi Trisakti International Journal of Organizational Behavior and Policy International Journal of Pertapsi Jurnal Akuntansi Kontemporer
Retnaningtyas Widuri
Universitas Kristen Petra
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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GREEN ACCOUNTING, CSR, AND ENVIRONMENTAL AUDITING OVERSIGHT IN MANUFACTURING FIRMS Retnaningtyas Widuri; Chaterina Patricia; Jesslyn Nathania
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7825

Abstract

Research Purposes. The research examines how green accounting (GA) and Corporate Social Responsibility (CSR) affect Environmental Auditing Oversight (EAO) in manufacturing firms. It evaluates how transparent environmental cost reporting and CSR initiatives affect compliance with auditing standards. Research Methods This study relied on quantitative data analyzed using multiple linear regression with the Partial Least Squares (PLS) method, formulating and testing two hypotheses—(1) that Green Accounting (GA) through environmental costs has a significant impact on Environmental Auditing Oversight (EAO), and (2) that Corporate Social Responsibility (CSR) activities have a significant impact on EAO—which was operationalized as a binary variable based on ISO 14001 certification. Research Results and Findings. The study revealed that Green Accounting (GA) is a far stronger and more significant predictor of Environmental Auditing Oversight (EAO), thereby legitimizing and reinforcing stakeholder theories which posit that mandatory environmental cost disclosure for compliance enhances the level of auditing to a far greater extent than voluntary disclosure through Corporate Social Responsibility (CSR) initiatives.
Co-Authors Abel, Jason Jan Adhityawati Kusumawardhani Agnes Cecilia Agus Arianto Toly ALAN DARMASAPUTRA Alan Darmasaputra Angelia Angelia Angelica, Yohana April Gunawan Malau Arja Sadjiarto Chaterina Patricia Dean Charlos Padji Dogi Dogi, Dean Charlos Padji Elisa Tjondro Eoh, Tonny Stephanus Evelyn Lavinia Fenny Veronica Tjongari Fenny Veronica Tjongari, Fenny Veronica Gerry Joel Mailoa Gerry Joel Mailoa, Gerry Joel Harianto, Vallen Jesslyn Nathania Johartono Johartono Johartono Johartono, Johartono Josephine Nidya Prajogo Josephine Nidya Prajogo, Josephine Nidya Kevin Tirtawijaya Kevin Tirtawijaya, Kevin Lisa Hendra Jaya Lomousinea, Ian Edbert Marchello Koesoema Maria Katopo, Jacqueline Meviana, Caroline Michella Shan Christabel Nadia Dhaneswari Nadia Dhaneswari, Nadia Olga Yani Fransiska Olga Yani Fransiska, Olga Yani Olivia Dewi Olivia Dewi, Olivia Ronald Tampang Ronald Tampang, Ronald Rosalia Gabronino SANY Stefanny Radja Ludji Stefanny Radja Ludji, Stefanny Radja Tonny Stephanus Tonny Stephanus Eoh Vanness Hansen Tjoadinata Veronica, Angelina Yenni Mangoting Yenni Mangoting Yenni Mangoting