Sustainability Green Economy: Behavioral Accounting with Central Government

¹ Faculty of Social Sciences and Humanities, Universitas Putera Batam, Indonesia
² Faculty of Economics and Business, Universitas Ibnu Sina, Indonesia

^* Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.

Abstract

This research aims to analyze the influence of Government, Industry Awareness, and Academics as indicators of Behavioral Accounting on the Sustainability Green Economy, with Central Government Regulation serving as a moderating variable. Behavioral Accounting is viewed as a framework to understand how regulatory, industrial, and academic factors affect sustainability-focused accounting decisions. In the context of the green economy, accounting functions not only as a financial reporting tool but also as a driver of environmental policies and sustainable business practices. The study employs a quantitative approach using moderated regression analysis. Data were gathered via surveys distributed to accountants, policymakers, and academics involved in sustainability reporting and policy in Kepulauan Riau. The findings show that Central Government Regulation moderates the relationship between Government Type and Sustainability Green Economy but does not moderate the link between Industry Awareness and Sustainability Green Economy. Furthermore, Government Type, Industry Awareness, and Central Government Regulation have significant direct effects on the Sustainability Green Economy, while academic factors do not. These results highlight the crucial role of government regulation in promoting industry awareness and the overall success of sustainability initiatives. The study provides valuable implications for governments, industries, and academia in developing policies and educational curricula that align with sustainability accounting and green economic goals.