The Implementation of Green Accounting Based on University Social Responsibility (USR) With Independent Test

Dwi Suhartini (Department of Accounting, Economics and Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)
Astrini Aning Widoretno (Department of Accounting, Economics and Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)
Invony Dwi Aprilisanda (Department of Accounting, Economics and Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)
Rizdina Azmiyanti (Department of Accounting, Economics and Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)

Nusantara Science and Technology Proceedings
International Seminar of Research Month 2021

This study aims to analyze the implementation Green Accounting based on University Social Responsibility (USR) in University. A systematic literature review is conducted from database with “university social responsibility” as the keyword. The articles were further filtered to specific literature that refer to the implementation of social responsibility with independent t-test and statistical test. Most of USR research used qualitative method. This literature review will understand the USR implementation with 4 dimensions consist of environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The universities across the world need to be aware about environment for sustainability and the implementation of sustainability development goals in 2030. The finding articles can be explained from English and Indonesia sources. Relevant articles will be developed to understand the USR concept for improving the research scope.