Does Organizational Size Strengthen or Weaken the Influence of Management's Knowledge of Green Accounting on Green Accounting's Application?

Abstract

This study intends to explore and assess if green accounting procedures are used by general hospitals in Malang Raya based on Management’s knowledge of green accounting. This study is quantitatively descriptive in nature and uses a correlational technique. For the management of public institutions in Malang Raya to apply green accounting in an efficient and reliable manner, they must have a thorough understanding of the concept. As a measure of the organization's size, the categorization or kind of hospital may also be taken into consideration to provide insight into green accounting procedures. This study intends to explore and assess if green accounting procedures are used by general hospitals in Malang Raya based on Management’s knowledge of green accounting. This study is quantitatively descriptive in nature and uses a correlational technique. There are a total of four varieties of samples: A (1 RSU), B (7 RSU), C (12 RSU), and D (16 RSU). This study stands out due to the utilization of moderating variables. The degree of hospital management's awareness with green accounting practices at Malang Raya's general hospitals might have an impact on such practices. Moreover, there is a 12.2% potential increase in the moderating variable effect of organizational size on this connection. This is illustrated by the fact that after organizational size was added as a moderating variable to the current study, the influence's extent increased from 15.3% at the beginning to 27.5%.