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

In: Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)

Author

Listed:
  • 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
    Universitas Negeri Semarang)

  • Fransiska Novi Kurniasih

    (Universitas Negeri Semarang)

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.

Suggested Citation

  • Heri Yanto & Retnoningrum Hidayah & Niswah Baroroh & Ain Hajawiyah & Kardiyem & Wiwik Widayati & Fransiska Novi Kurniasih, 2024. "How Does Green Human Resources Important in Green Financial Reporting: Evidence from A Conservation University," Advances in Economics, Business and Management Research, in: Kris Brantas Abiprayu & Avi Budi Setiawan (ed.), Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), pages 314-320, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-522-5_26
    DOI: 10.2991/978-94-6463-522-5_26
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