IMPLEMENTATION OF GREEN ACCOUNTING TO INDUSTRY IN SAMARINDA CITY

Abstract

This study aims to analyze the differences related to attention to the environment, responsibility to the environment, environmental accounting reporting and environmental auditing, namely in large and medium industries in the city of Samarinda. This type of research is quantitative. The data collection method used a questionnaire with a Likert scale of 1 (strongly disagree) to 5 (strongly agree). The research sample involved 30 large and 30 medium industries in the city of Samarinda. The analysis used is using the independent T-test test with SPSS 22 tool. The results show that (i) large and small industries have differences in terms of their attention to the environment (ii) large and medium industries have differences related to environmental responsibility. (iii) there are differences between large and medium industries with regard to environmental accounting reporting and (iv) large and medium industries have differences regarding environmental auditing.