How Does Green Human Resources Important in Green Financial Reporting: Evidence from A Conservation University

Heri Yanto (), Retnoningrum Hidayah, Niswah Baroroh, Ain Hajawiyah, Kardiyem, Wiwik Widayati and Fransiska Novi Kurniasih
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Heri Yanto: Universitas Negeri Semarang, Department of Accounting, Faculty of Business and Economic
Retnoningrum Hidayah: Universitas Negeri Semarang, Department of Accounting, Faculty of Business and Economic
Niswah Baroroh: Universitas Negeri Semarang, Department of Accounting, Faculty of Business and Economic
Ain Hajawiyah: Universitas Negeri Semarang, Department of Accounting, Faculty of Business and Economic
Kardiyem: Universitas Negeri Semarang, Department of Economic Education, Faculty of Business and Economic
Wiwik Widayati: Universitas Negeri Semarang, Department of Economic Education, Faculty of Business and Economic
Fransiska Novi Kurniasih: Universitas Negeri Semarang

A chapter in Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), 2024, pp 314-320 from Springer

Abstract: Abstract Conservation University describes a university that promotes environmentally friendly business processes. This process relies on quality human resources. This research aims to examine the influence of green human resources on the green financial reporting. Furthermore, this study adds a moderating variable, namely internal control. This research uses primary data in the form of a questionnaire. This research uses 88 respondents including employee from finance and accounting in eight faculties, one postgraduate, two institution and one bureau. This paper applies convenience sampling with 82 respondents at Universitas Negeri Semarang. Data analysis uses regression model with WarpPls. The results show green human resources influence the green financial reporting. Meanwhile, internal control cannot moderate the relationship between green human resources and the green financial statements. Hence, green human resources have a good influence on the university, especially in terms of the green financial reporting. This research contributes to the scientific literature regarding the importance of green human resources in achieving green financial reporting.

Keywords: Green Human Resources; Green Financial Reporting; Conservation University (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-522-5_26

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DOI: 10.2991/978-94-6463-522-5_26

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