22 public, the government, private sector, media, and other
schools. 4 Management of supporting infrastructure that environmental
kindly a Availability of supporting infrastructure that environmental
kindly; b Improving the quality of facilities and infrastructure
management that are environmental kindly in school.
B. Relevant Researchs
1. Implementasi Green
Accounting Berbasis
University Social
Responsibility USR di Universitas Negeri Yogyakarta Widhiyanti Astiti, 2014
The purpose of the research is to know about implementation of green accounting based on University Social Responsibility at
Yogyakarta State University. The population in this research were the officials at the State University of Yogyakarta, amount to 325 people.
Data collection techniques in this study was documentation and questionnaires. The research was a descriptive. The number of samples
collected was 50 people, sampling technique used was simple random sampling. The results indicate that: 1 environmental concerns on the
implementation of green accounting based on university social responsibility in UNY on the tendency of data categories with a high
percentage of 50 or a number of 25 respondents, 2 involvement of the
23 environment based on the implementation of green accounting based on
university social responsibility to the tendency of the data categories UNY low at 52 or a majority of respondents as many as 26
respondents, 3 environmental report on the implementation of green accounting based on university social responsibility in UNY on the
tendency of data categories is also low at 21 respondents or 42, and 4 environmental audits on the implementation of green accounting based
on university social responsibility in UNY also the tendency of category data low at 44 or 22 respondents .
The differences between this research and research conducted Widhiyanti Astiti are the research subject and research location. While
the similarity is that researchers refer to the four environmental factors by Teoh and Thong 1986.
2. Pengawasan Implementasi “Green Accounting” Berbasis University
Social Responsibility USR Di Universitas Negeri Semarang Serta Studi Komparasi Universitas Se-Kota Semarang Maylia Pramono Sari and
Paulus Basuki Hadiprajitno, 2013 The purpose of the study Maylia Pramono Sari and Paulus Basuki
Hadiprajitno is to identify factors forming the Green Accounting based on University Social Responsibility applicable and measurable, and
obtain empirical evidence about the performance of the State University of Semarang UNNES and other universities in Semarang related to
implementation of the Green Accounting based on items University
24 Social Responsibility. The results of this study indicate that based on the
result of independent sample T-test variable significance level Environmental Awareness 0,009, Environmental Reporting 0.320, the
Environmental Audit .748, Unversity Social Responsibility 0.091 which is above 0.05 0, 05, while the Environmental Involvement
0.047 were below 0.05 0.05. It can be concluded that statistically only environmental involvement are significantly different between the
State University of Semarang Unnes as conservation university with other universities in the city of Semarang. As for the other variables,
namely Environmental Awareness, Environmental Reporting, and Environmental Audit did not differ significantly.
The differences between this research and research conducted Maylia Pramono Sari and Paulus Basuki Hadiprajitno are the research
subject, research location, and the research design. While the similarity to the research Maylia Pramono Sari and Paul Basuki Hadiprajitno,
researchers refer to the four environmental factors by Teoh and Thong 1986.
C. Research Framework
