Wijaya, Bestiyana Arrum (2023) Pengaruh Tekanan Kelembagaan Terhadap Kinerja Lingkungan Dengan Penerapan Akuntansi Manajemen Lingkungan Sebagai Variabel Mediasi. Other thesis, STIE BANK BPD JATENG.
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Abstract
This study was conducted to analyse the effect of institutional pressure on environmentalperformance by using environmental management accounting practices as a mediatingvariable.Thisstudyhasatargetpopulationof128managerofmediumandlargemanufacturingcompaniesinSemarang,witha47respondents.Themethodinthisstudyusesa quantitative method using a SMART PLS analysis tool. The study of this analysis indicatethat institutional pressure has a positive effect on the implementation of environmentalmanagementaccounting.Institutionalpressurehasapositiveeffectoncorporateenvironmentalperformance.Environmentalperformancehasapositiveeffectontheapplication of environmental management accounting. The application of environmentalmanagementaccountingmediatestherelationshipbetweeninstitutionalpressureandenvironmental performance.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitianinidilakukanuntukmenganalisispengaruhpengaruhtekanankelembagaanterhadap kinerja lingkungan dengan penerapan akuntansi manajemen lingkungan sebagaivariabel mediasi. Penelitian ini memiliki populasi target sebesar 128 manajer perusahaanmanufaktur skala sedang dan besar di Semarang, dengan hasil total sampel 47 responden.Metode pada penelitian ini menggunakan metode kuantitatif, dengan menggunakan alatanalisisSMARTPLS.Hasilpenelitianmenunjukkanbahwa:Tekanankelembagaanberpengaruhpositifterhadappenerapanakuntansimanajemenlingkungan.Tekanankelembagaanberpengaruhpositifterhadapkinerjalingkunganperusahaan.Penerapanakuntansi manajemen lingkungan memiliki pengaruh positif terhadap kinerja lingkunganperusahaan.Penerapanakuntansimanajemenlingkunganmemediasihubunganantaratekanankelembagaan dan kinerjalingkungan. |
| Uncontrolled Keywords: | institutional pressure, application of environmental management accounting,environmental performance, manufacturingcompanies. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 07 Sep 2023 02:58 |
| Last Modified: | 07 Sep 2023 02:58 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1344 |
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