Persepsi penerapan cukai kemasan botol plastik dan csr terhadap stakeholders value dengan environmental risk management strategy sebagai variabel mediator dan business ethics sebagai variabel moderator
Info Katalog
File Repositori
Subyek : Tariff;Economic policy
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Sihar Tambun
Pembimbing 2 : Sekar Mayangsari
Kata Kunci : Corporate Social Responsibility, Environmental Risk Management Strategy, Business Ethics, Beverage P
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TS_MAK_123012001052_Halaman-Judul.pdf | 11 | |
| 2. | 2024_TS_MAK_123012001052_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_TS_MAK_123012001052_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TS_MAK_123012001052_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012001052_Lembar-Pengesahan.pdf | 1 | |
| 6. | 2024_TS_MAK_123012001052_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012001052_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TS_MAK_123012001052_Bab-1.pdf | 13 | |
| 9. | 2024_TS_MAK_123012001052_Bab-2.pdf | 29 |
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| 10. | 2024_TS_MAK_123012001052_Bab-3.pdf | 20 |
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| 11. | 2024_TS_MAK_123012001052_Bab-4.pdf | 9 |
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| 12. | 2024_TS_MAK_123012001052_Bab-5.pdf | 4 | |
| 13. | 2024_TS_MAK_123012001052_Daftar-Pustaka.pdf | 3 | |
| 14. | 2024_TS_MAK_123012001052_Lampiran.pdf | 24 |
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D Dilatarbelakangi oleh belum berjalannya cukai minuman botol plastik, penelitian bertujuan untuk menganalisis pengaruh Cukai Minuman Botol Plastik (X1) dan Corporate Social Responsibility (X2) terhadap Stakeholder Value (Y) secara langsung atau melalui variabel intervening Environmental Risk Management Strategy (Z) dan melalui variabel moderator Business Ethics.Pendekatan penelitian ini adalah kuantitatif tipe kausal eksplanatori yang asimestri. Teknik pengumpulan data primer melalui survei, dengan kuesioner sebagai instrumen penelitian. Populasi adalah individu para pemangku kepentingan (stakeholder) yang berhubungan dengan minuman kemasan botol plastik. Teknik analisis data, selain menggunakan Partial Least Square (PLS)-Structural Equation Modeling (SEM), juga menggunakan analisis jalur (path analysis), dan modetated regression analysis (MRA).Hasil penelitian menunjukkan bahwa Penerapan Cukai Minuman Botol Plastik berpengaruh positif dan signfikan terhadap Environmental Risk Management Strategy tapi tidak signifikan terhadap Stakeholder Value. Kemudian Penerapan program CSR berpengaruh positif dan signifikan terhadap Stakeholder Value maupun terhadap Environmental Risk Management Strategy. Variabel Environmental Risk Management Strategy berpengaruh positif dan signifikan terhadap Stakeholder Value. Sementara itu Environmental Risk Management Strategy berperan positif dalam memediasikan pengaruh penerapan Cukai Kemasan Botol Plastik terhadap Stakeholder Value, juga berperan positif dalam memediasikan pengaruh penerapan Corporate Social Responsibility terhadap Stakeholder value.
A Against the backdrop of the ineffectiveness of plastic bottle excise duty, the study aims to analyze the effect of Plastic Bottle Packaging Excise (X1) and Corporate Social Responsibility (X2) on Stakeholder Value (Y) directly or through the intervening Environmental Risk Management Strategy (Z) variable and through moderator variable Business Ethics.The approach of this research is a quantitative asymmetric causal explanatory type. Primary data collection techniques through surveys, with questionnaires as a research instrument. The population is the individual stakeholders (stakeholders) associated with plastic bottle packaging. Data analysis techniques, apart from using Partial Least Square (PLS)-Structural Equation Modeling (SEM), also use path analysis (path analysis), and moderated regression analysis (MRA).The results showed that the application of excise duty on plastic bottles had a positive and significant effect on the Environmental Risk Management Strategy, but had a positive but not significant effect on stakeholder value. Then the implementation of the CSR program has a positive and significant effect on stakeholder value, as well as on the Environmental Risk Management Strategy. The Environmental Risk Management Strategy variable has a positive and significant effect on Stakeholder Value. Meanwhile, the Environmental Risk Management Strategy plays a positive role in mediating the influence of the application of Excise on Plastic Bottle Packaging on Stakeholder Value; also plays a positive role in mediating the influence of the implementation of Corporate Social Responsibility on Stakeholder value.
