The Influence of University Social Responsibility on Accounting Disclosure Environment with Entrepreneur Value as a Moderating Variable in College High in Asean

Yuni Ekawarti
Mohamad Adam
Yusnaini
Hasni Yusrianti

Abstract

This study analyzes the effect of university social responsibility on environmental accounting disclosure with entrepreneur value as a moderating variable in Asean universities with the population in this study are all universities that are categorized as having a top 10 ranking based on World Class University and publish their reports with the period 2018-2021. The analysis technique used is quantitative with panel data regression analysis tools. The results of the research are (1) Enviromental Awarenes and Enterprenuer Value have a positive and significant effect on Environmental Accounting Disclosures (2) Enviromental Involvement and Enviromental Reporting have a negative and significant effect on Environmental Accounting Disclosures (3) Enterprenuer Value is proven to significantly moderate the effect of university social responsibility on environmental accounting disclosures.

How to Cite

Yuni Ekawarti, Mohamad Adam, Yusnaini, & Hasni Yusrianti. (2024). The Influence of University Social Responsibility on Accounting Disclosure Environment with Entrepreneur Value as a Moderating Variable in College High in Asean . EVOLUTIONARY STUDIES IN IMAGINATIVE CULTURE, 1–24. https://doi.org/10.70082/esiculture.vi.765