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All Journal KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi International Journal of Social Science and Community Service
da Silva, Jose
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Arts Humanities Economics, Econometrics & Finance Environmental Science

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Analysis of the Impact of Excellent Service on Visitor Satisfaction: (A Study at The Bagong Adventure Human Body Museum) da Silva, Jose; Zunaida, Daris; Deka, Rio Era
International Journal of Social Science and Community Service Vol. 2 No. 3 (2024): JULY
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i3.28

Abstract

This research aims to assess the individual and combined impacts of ability, attitude, appearance, attention, action, and responsibility on visitor satisfaction using quantitative methods. The study population was selected through accidental sampling. Data analysis was conducted using multiple linear regression analysis with the IBM SPSS Statistics software. The findings reveal that ability, attitude, appearance, and attention have a significant partial effect on visitor satisfaction, whereas action and responsibility do not significantly impact visitor satisfaction. This is due to the action variable having a significance level of 0.550 > 0.05 and the responsibility variable having a significance level of 0.171 > 0.05. When considered together, the F test significance value of 0.001 is less than the predetermined significance level of ? = 5%, and the 73% coefficient of determination indicates the extent of influence of the independent variables on the dependent variable, with other factors affecting visitor satisfaction beyond the researcher's scope accounting for 23%.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN PUBLIK INDONESIA Da Silva, Jose; Da Costa, Juvenal; Da Costa, Francisco; Pandin, Maria Yovita R.; Kusmaningtyas, Amiartuti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2540

Abstract

This study examines the effect of green accounting implementation on the quality of corporate social responsibility (CSR) disclosure in Indonesian public companies during the 2020–2024 period. The study is motivated by growing global demands for sustainable business practices and transparent social and environmental reporting. Secondary data were obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. A total of 112 firms were selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that green accounting has a positive and significant effect on CSR disclosure quality, with a path coefficient of 0.739 and a p-value below 0.001. These findings highlight the role of environmental accounting in enhancing corporate transparency and accountability and in supporting higher-quality sustainability reporting. Keywords: green accounting, CSR disclosure, sustainability reporting, environmental management, Indonesia
Co-Authors Amiartuti Kusmaningtyas da Costa, Francisco Da Costa, Juvenal Deka, Rio Era Pandin, Maria Yovita R.