ORGANISATIONAL ETHICAL CULTURE AS A MODERATOR: THE INFLUENCE OF WORKPLACE ENVIRONMENT DISCLOSURE AND GOOD CORPORATE GOVERNANCE ON BUSINESS SUSTAINABILITY AT PT TELKOM GROUP WITEL SUMBAGSEL TBK

Anisya Eka Septiana (Universitas Indo Global Mandiri)
Lukita Tripermata
Andini Utari Putri

JEA17: Jurnal Ekonomi Akuntansi
Vol. 10 No. 2 (2025): Oktober

The environment is part of the Company's Accounting System, namely the inclusion of environmental costs in the company's accounting. It contains traces of financial expenditure and benefits from activities that lead to efforts to protect and preserve nature, both natural resources and the environment. In this way, it will be possible to assess the extent to which companies and other organizations pay attention to environmental aspects in each of their production processes. The decline in the quality of the environment as a result of business activities on a local, national and even global scale is a serious concern for all groups and nations. Keywords : Work environment, good corporate governance, ethical organizational culture, business sustainability