The Indonesian Journal of Accounting Research
Vol 29, No 3 (2026): IJAR September 2026 in Progress

Green Metrics and Sharia Accountability: The Role of Management Commitment in Indonesian Universities

Muhammad Farhan (Universitas Sriwijaya)
Watim Maysaroh (Universitas Sriwijaya)
Niar Azriya (Universitas Sriwijaya)
Riska Tharika (Universitas Sriwijaya)



Article Info

Publish Date
16 Sep 2026

Abstract

Sustainability has become an important governance responsibility for universities in responding to increasing environmental and ethical demands. Although the UI GreenMetric is widely used to measure campus sustainability performance, its role as an accountability and governance mechanism—particularly from an Islamic perspective—remains underexplored. This study examines how UI GreenMetric indicators affect stakeholders' perceptions of Shariah accountability at Indonesian Islamic and public universities and investigates the moderating role of management commitment. This research uses a quantitative approach, drawing on survey data from lecturers, students, academic staff, and university leadership, combined with institutional UI GreenMetric data. The data are analyzed using Partial Least Squares Structural Equation Modeling (SEM–PLS) with multigroup analysis. The results show that Education and Research consistently drive Shariah accountability most strongly across both university types, indicating that accountability is primarily constructed through academic and intellectual processes. The study identifies significant institutional differences: Islamic universities rely more on value-based sustainability practices, particularly education and climate stewardship, while public universities emphasize structural and operational dimensions such as infrastructure and waste management. Importantly, the findings reveal that management commitment negatively moderates the relationship between infrastructure-based sustainability and Shariah accountability. Strong leadership commitment reduces reliance on symbolic infrastructure indicators and shifts accountability toward ethical governance, policy coherence, and value internalization. This study suggests that UI GreenMetric may also function as a sustainability governance mechanism that supports accountability practices, in addition to its established role as a ranking system.

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Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...