DETAIL KOLEKSI

Faktor Penentu Environmental Accounting Dengan Ukuran Perusahaan Sebagai Variabel Kontrol


Oleh : Bona Rumondang

Info Katalog

Nomor Panggil : 2018_TA_Ak_023141037

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Yvonne Augustine

Pembimbing 2 : Wahyuni Lestari

Subyek : Accounting;Corporate - Accounting

Kata Kunci : environmental accounting, environmental reporting practices, environmental disclosure, environmental


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_Ak_023141037_Halaman-Judul.pdf 1325.74
2. 2018_Ak_023141037_Bab-1.pdf 851.47
3. 2018_Ak_023141037_Bab-2.pdf 1401.73
4. 2018_Ak_023141037_Bab-3.pdf 961.76
5. 2018_Ak_023141037_Bab-4.pdf 1347.49
6. 2018_Ak_023141037_Bab-5.pdf 746.34
7. 2018_Ak_023141037_Daftar-Pustaka).pdf 656.42
8. 2018_Ak_023141037_Lampiran.pdf 1322.21

P Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Pengungkapan Environmental Accounting, Tingkat Perkembangan Environmental Management Practices, dan Ukuran Perusahaan terhadap Tingkat Perkembangan Environmental Accounting and Reporting Practices (EARPs). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang di dapat dengan melakukan penyebaran kuesioner dan diukur dengan skala likert. Sampel yang digunakan dalam penelitian ini adalah para stakeholders perusahaan yang berada di wilayah Jakarta dan sekitarnya. Metoda pemilihan sampel dalam penelitian ini menggunakan convenience sampling. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda. Hasil dari penelitian ini adalah Pengungkapan Environmental Accountingdan Tingkat Perkembangan Environmental Management Practices berpengaruh terhadap Tingkat Perkembangan Environmental Accounting and Reporting Practices (EARPs), sedangkan Ukuran Perusahaan tidak berpengaruh terhadap Tingkat Perkembangan Environmental Accounting and Reporting Practices (EARPs).

T The purpose of this study is to examine and analyze the influence of disclosure of Environmental Accounting, Level of development of Environmental Management Practices, and Firm Size through the development of Environmental Accounting and Reporting Practices (EARPs). This study is a quantitative research by using primary data which obtained by distributing questionnaires and measured byusing Likert scale. The samples used in this study are the stakeholders of companies located in the area of Jakarta and surrounding areas. The sample selection method used in this study was convenience sampling. The hypothesis testing done by using multiple regression analysis. The results of this study are the disclosure of Environmental Accounting and the Level of Development of Environmental Management Practices have influenced the Level of Development of Environmental Accounting and Reporting Practices (EARPs), whereas Firm Size has no influence through the Level of Development of Environmental Accounting and Reporting Practices (EARPs).

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