The Impact of Green Governance Policy on Managerial Accountability in Islamic Higher Education Institutions (PTKI)

Abstract

Objective: This study aims to examine the effect of Green Governance on managerial accountability in Islamic Higher Education Institutions (PTKI). In the era of sustainable development, PTKI are required to implement environmentally oriented governance while maintaining transparency and responsibility in institutional management Tis study focuses in students’ perceptions of Green Governance implementation and its relationship with managerial accountability in universities.  

Method: This research employs a quantitative approach with an explanatory survey design. The respondent of study are PTKI students selected using purposive sampling techniques. Data were collected through questionnaires using a Likert scale and analyzed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.

Results: The hypothesis testing demonstrates a positive and highly significant of Green Governance on managerial accountability in PTKI (β = 0.819). This relationship is statistically significant, as indicated by a T-Statistic of 15.513 (> 1.96) and a P-Value < 0.000 (< 0.05). Furthermore, the model shows strong explanatory power, with Green Governance accounting for 67.1% of the variance in managerial accountability (R² = 0.671).

Conclusion: This study concludes that the implementation of Green Governance is an important factor in strengthening managerial accountability in PTKI. Therefore, PTKI meed to enhance environmentally based governance policies and practices to create more transparent, responsible, and sustainable institutional management.