Study on the Application of Green Accounting Based on Corporate Social Responsibility in Kupang City

Abstract

This study aims to compare awareness, responsibility, reporting, and auditing of green accounting based on corporate social responsibility between the electricity industry and the trading industry in Kupang City. The research design in this study used a quantitative descriptive approach. In this study, sampling used was 50 people consisting of managers and staff in the accounting and CSR divisions. The data analysis techniques were the independent sample T-test and the Mann Whitney U- test. The results show that the hypothesis suggested in this study is rejected, meaning that there is no difference in green accounting awareness, green accounting responsibility, green accounting reporting, auditing green accounting based on corporate social responsibility in the electricity industry, and the trading industry.