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The research examines how green human resources affect green financial reporting and introduces internal control as a moderating variable. Primary data are collected through questionnaires from 88 respondents across finance and accounting roles in multiple faculties, a postgraduate program, institutions, and a bureau. Regression analysis using WarpPls indicates green human resources significantly influence green financial reporting, while internal control does not moderate the relationship. The study supports the scientific view on the importance of green human resources for achieving greener reporting outcomes.",{"@graph":69,"@context":126},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/how-does-green-human-resources-important-in-green-financial-reporting-evidence-from-a-conservation-university/232371/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/how-does-green-human-resources-important-in-green-financial-reporting-evidence-from-a-conservation-university/232371.png","ImageObject",300,407,{"name":92,"@type":93},"Aurelia","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-27","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118,122],{"name":109,"@type":110,"acceptedAnswer":111},"What is the main purpose of the study?","Question",{"text":112,"@type":113},"To examine the influence of green human resources on green financial reporting and to test whether internal control moderates that relationship.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How was the data collected in this research?",{"text":117,"@type":113},"Primary data were gathered using questionnaires from 88 respondents related to finance and accounting across different units of the university.",{"name":119,"@type":110,"acceptedAnswer":120},"What analytical method was used to test the hypotheses?",{"text":121,"@type":113},"The study used a regression model with WarpPls for the data analysis.",{"name":123,"@type":110,"acceptedAnswer":124},"What are the key findings regarding internal control?",{"text":125,"@type":113},"Green human resources influence green financial reporting, but internal control cannot moderate the relationship between green human resources and green financial statements.","https://schema.org",{"og:url":83,"og:type":128,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":130,"canonical":83},"index,follow",{"doc_id":132,"site_id":62},232371,1789071442,{"code":4,"msg":5,"data":135},{"doc_id":132,"user_id":136,"nickname":92,"user_avatar":137,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":138,"file_id":139,"file_url":140,"file_type":141,"file_size":142,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":34,"language":143,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":144,"faqs":145,"seo_title":146,"seo_description":67,"update_tm":133,"read_time":147,"preview_page_count":4},1099514068365,"https://ap-avatar.wpscdn.com/avatar/10000253d8d9f28188e?x-image-process=image/resize,m_fixed,w_180,h_180&k=1794309523707217728","How Does Green Human Resources Important in Green Financial Reporting: Evidence from A Conservation  \nUniversity  \nHeri Yanto1*, Retnoningrum Hidayah2, Niswah Baroroh3, Ain Hajawiyah4,  \nKardiyem5, Wiwik Widayati6, Fransiska Novi Kurniasih7  \n1,2,3,4Department of Accounting, Faculty of Business and Economic, Universitas Negeri Semarang, Semarang 50221, Indonesia  \n5Department of Economic Education, Faculty of Business and Economic, Universitas Negeri Semarang, Semarang 50221, Indonesia  \n7 Universitas Negeri Semarang, Semarang 50221, Indonesia  \n*E-mail: [heri.yanto@mail.unnes.ac.id](heri.yanto@mail.unnes.ac.id)  \nAbstract. Conservation University describes a university that promotes environmentally friendly business processes. This process relies on quality human resources. This research aims to examine the influence of green human resources on the green financial reporting. Furthermore, this study adds a moderating variable, namely internal control. This research uses primary data in the form of a questionnaire. This research uses 88 respondents including employee from finance and accounting in eight faculties, one postgraduate, two institution and one bureau. This paper applies convenience sampling with 82 respondents at Universitas Negeri Semarang. Data analysis uses regression model with WarpPls. The results show green human resources influence the green financial reporting. Meanwhile, internal control cannot moderate the relationship between green human resources and the green financial statements. Hence, green human resources have a good influence on the university, especially in terms of the green financial reporting. This research contributes to the scientific literature regarding the importance of green human resources in achieving green financial reporting.  \nKeywords: Green Human Resources, Green Financial Reporting, Conservation University  \n1 Introduction  \nUniversitas Negeri Semarang (UNNES) is a university that has declared itself a conservation university. Since UNNES becomes incorporated university (PTN-BH), UNNES should get support from all relevant elements. This status change will generate great demands from the people. The establishment of a university with a legal entity has borne the burden of high expectations. People generally enrols their children in incorporated university a with the expectation that it can accommodate them to be better  \n© The Author(s) 2024  \nK. B. Abiprayu and A. B. Setiawan (eds.), Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), Advances in Economics, Business and Management Research 298, [https://doi.org/10.2991/978-94-6463-522-5_26](https://doi.org/10.2991/978-94-6463-522-5_26)  \nHow Does Green Human Resources Important in Green Financial Reporting 315  \neducated. The second demand comes from the government. They emphasize that all incorporated university must have independent financial management. Therefore, they can ease the burden on government expenditure in the education sector.  \nIt adheres to the principles of conservation from the start of the business process to the end. The conservation process includes learning by implementing a paperless policy. The lecturers teach using LCD so they don't use plastic for operating OHPs. Next, the attendance list has also used an electrical application. In preparing financial statements, UNNES has implemented a technology-based system. Technology supports paperless policy [1]. Hence, UNNES push all of the employee to familiar with digital era. All of system in UNNES use digitalization. Start for employee requirement to financial reporting. However, there are some barriers like some employee old and incapable to operate system. Old perspective makes the implantation struggling [2] .  \nIn 2010, the Supreme Audit Agency (BPK) found many financial problems in some state universities. These issues are in the form of (a) levies from the public that were not fully reported; (","cbCairV5g6sjai5K","https://ap.wps.com/l/cbCairV5g6sjai5K","pdf",460447,"English","# Introduction\n## Conservation University and financial reporting demands\n## Factors influencing green financial reporting\n## Role of green human resources\n## Role of internal control","[{\"question\":\"What is the main purpose of the study?\",\"answer\":\"To examine the influence of green human resources on green financial reporting and to test whether internal control moderates that relationship.\"},{\"question\":\"How was the data collected in this research?\",\"answer\":\"Primary data were gathered using questionnaires from 88 respondents related to finance and accounting across different units of the university.\"},{\"question\":\"What analytical method was used to test the hypotheses?\",\"answer\":\"The study used a regression model with WarpPls for the data analysis.\"},{\"question\":\"What are the key findings regarding internal control?\",\"answer\":\"Green human resources influence green financial reporting, but internal control cannot moderate the relationship between green human resources and green financial statements.\"}]","How Does Green Human Resources Important in Green Financial Reporting - Evidence from A Conservation University | PDF",18]