Environmental Accounting and Reporting: Case Study of Accounting Education in Indonesia’s Universities that Includes in Qs World University Rankings

Abstract

Universities have an important role towards students in building professional competence through the fulfillment of periodic updated learning curricula. This study aims to gather information related to the number of universities, the number of relevant courses, the number of undergraduate and graduate programs, the application of courses that join with other sciences, teaching methodologies, publications in the internal journals of tertiary institutions, activities involving college students, organizations or student associations, website availability, publication of sustainability reports, and participation of environmental assessment at universities in Indonesia included in the QS World University Ranking 2019. This research is a qualitative research with a case study approach. The study population is all universities in Indonesia included in the QS World University Ranking 2019. The research results obtained were 44.44% of the universities included in the QS World Rankings University 2019 rank had integrated courses related to environmental accounting and reporting in the education curriculum at the level proportion of 1.24%. 33.33% of universities apply study programs that are still relevant to the aspects of sustainability and the environment in their educational curriculum. All universities have courses outside the concepts of environmental accounting and reporting that combine with other sciences. All universities apply teaching methods in the classroom. The University has an average of 5 publications per year of research related to environmental accounting and reporting. The university still has a sufficient number of activities of 5-7 activities involving students related to environmental sustainability. 77.78% of universities already have student-student organizations that help in reducing social and environmental problems. 66.67% of universities already have websites related to environmental sustainability. Only 33.33% of universities publish sustainability reports on the university's website. All universities have participated in environmental and sustainability assessment through the 2019 University Indonesia Green Metrics and as many as 6 out of 9 (66.67%) universities has contributed to the achievement of SDGs in the world by getting top 200 in Times Higher Education University Impact Rankings.