The Influence of Green Accounting, Environmental Auditing Oversight, And CSR On Sustainable Waste Management Practices with Green Organization Culture As A Moderation

Indonesia faces severe waste-management challenges, creating an urgent need to understand the organizational mechanisms that drive sustainable waste management practices. This study examines the influence of Green Accounting, Environmental Auditing Oversight, and Corporate Social Responsibility (CSR) on Sustainable Waste Management Practices, and tests whether Green Organizational Culture moderates (strengthens or weakens) these three relationships rather than acting as an intervening or mediating variable. Grounded in an integration of Stakeholder Theory, Legitimacy Theory, and the Resource-Based View, the study employs a quantitative design using primary data collected through an online questionnaire distributed to accountants working for companies in Indonesia. Using purposive sampling, 158 valid responses were obtained and analyzed with partial least squares structural equation modelling (PLS-SEM) in SmartPLS, including assessment of measurement validity, reliability, and common method bias. The results show that Green Accounting, Environmental Auditing Oversight, and CSR each have a positive and significant influence on Sustainable Waste Management Practices. However, Green Organizational Culture does not significantly moderate any of these three relationships. The findings indicate that, in the Indonesian context, formal accounting, audit, and social-responsibility mechanisms drive sustainable waste management more strongly than shared cultural values alone, offering practical guidance for managers and policymakers and contributing to the green accounting and environmental sustainability literature