DETAIL KOLEKSI

Pengaruh green innovation, environmental management accounting dan environmental strategy terhadap environmental performance dengan code of conduct sebagai pemoderasi


Oleh : Zahara Maharani

Info Katalog

Nomor Panggil : 023001800029

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Yvone Augustine Sudibijo

Subyek : Accounting - Environmental aspects;Innovations - Environmental aspects

Kata Kunci : Green Innovation, Environmental Management Accounting, Environmental Strategy, Environmental Perform

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2022_TA_SAK_023001800029_Halaman-Judul.pdf 9
2. 2022_TA_SAK_023001800029_Lembar-Pengesahan.pdf 6
3. 2022_TA_SAK_023001800029_Bab-1_Pendahuluan.pdf 9
4. 2022_TA_SAK_023001800029_Bab-2_Tinjauan-Pustaka.pdf 25
5. 2022_TA_SAK_023001800029_Bab-3_Metodologi-Penelitian.pdf 15
6. 2022_TA_SAK_023001800029_Bab-4_Analisis-dan-Pembahasan.pdf 22
7. 2022_TA_SAK_023001800029_Bab-5_Kesimpulan.pdf 4
8. 2022_TA_SAK_023001800029_Daftar-Pustaka.pdf 5
9. 2022_TA_SAK_023001800029_Lampiran.pdf 12

P Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh dari Pengaruh Green Innovation, Environmental Management Accounting dan Environmental Strategy terhadap Environmental Performance dengan Code ofConduct sebagai Pemoderasi. Populasi data penelitian adalah perusahaan yangterdaftar di Bursa Efek Indonesia selama 2017-2020. Jenis data yang digunakan adalahdata sekunder, yaitu berasal dari laporan tahunan dan laporan keberlanjutan. Metodepurposive sampling yang dilakukan dalam penelitian ini memperoleh 37 sampelperusahaan. Penelitian ini menggunakan model Moderated Regression Analysis(MRA). Alat analisis yang digunakan adalah SPSS. Hasil penelitian menunjukkanbahwa Green Innovation memiliki pengaruh positif terhadap EnvironmentalPerformance. Environmental Management Accounting dan Environmental Strategytidak berpengaruh positif terhadap Environmental Performance. Code of Conducttidak dapat memperkuat hubungan positif antara Green Innovation, EnvironmentalManagement Accounting dan Environmental Strategy terhadap EnvironmentalPerformance.

T This study aims to examine and find empiricial evidence regarding the effect of theinfluence of green innovation, environmental management accounting andenvironmental strategy on environmental performance with code of conduct asmoderating. The population of the research data are companies listed on the IndonesiaStock Exchange during 2017-2020. The type of data used is secondary data, datacomes from annual reports and sustainability reports. The purposive sampling methodused in this study obtained 37 samples of companies. This study uses a ModeratedRegression Analysis (MRA) model using SPSS as an analytical tool. The resultsshowed that the Green Innovation has a positive effect on Environmental Performance.Environmental Management Accounting and Environmental Strategy has no effect onEnvironmental Performance. Code of Conduct cannot affect the relationship betweenthe Green Innovation, Environmental Management Accounting and EnvironmentalStrategy on the Environmental Performance

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