DETAIL KOLEKSI

Pengaruh inovasi lingkungan terhadap nilai perusahaan dengan environmental management accounting sebagai variabel intervening


Oleh : Ganis Mustika Wati

Info Katalog

Nomor Panggil : 2019_TA_AK_023001706513

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : R Rosiyana Dewi

Subyek : Management accounting;Management - Firm value

Kata Kunci : green innovation, environmental management accounting, firm value


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023001706513_Halaman-Judul.pdf 1598.74
2. 2019_TA_AK_023001706513_Bab-1.pdf 1142.52
3. 2019_TA_AK_023001706513_Bab-2.pdf 1261.25
4. 2019_TA_AK_023001706513_Bab-3.pdf 1614.5
5. 2019_TA_AK_023001706513_Bab-4.pdf 1288.27
6. 2019_TA_AK_023001706513_Bab-5.pdf 620.48
7. 2019_TA_AK_023001706513_Daftar-Pustaka.pdf 661.98
8. 2019_TA_AK_023001706513_Lampiran.pdf 779.65

P Penelitian ini bertujuan untuk mengetahui pengaruh inovasi lingkungan terhadap Nilai Perusahaan dengan environmental management accounting sebagai variabel intervening pada perusahaan yang terdaftar di Bursa Efek Indonesia dan mengikuti Program Penilaian Kinerja Perusahaan (PROPER) Kementerian Lingkungan Hidup Republik Indonesia. Periode penelitian yang digunakan adalah tahun 2014-2018. Populasi dalam penelitian ini adalah perusahaan sektor manufaktur dan pertambangan yang terdaftar di Bursa Efek Indonesia dan mengikuti Program Penilaian Kinerja Perusahaan (PROPER) Kementerian Lingkungan Hidup Republik Indonesia pada periode pengamatan 2014-2018. Sampel penelitian diambil menggunakan metode purposive sampling. Diperoleh 31 perusahaan sebagai sampel. Penelitian ini menggunakan analisis regresi berganda dan analisis jalur. Software yang digunakan dalam penelitian ini adalah SPSS 21.Pada penelitian ini, inovasi lingkungan diukur dengan menggunakan analisis konten pada laporan tahunan, environmental management accounting diukur dengan menggunakan rasio eco-efficiency, dan nilai perusahaan diukur dengan menggunakan price earning ratio.Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) inovasi lingkungan tidak berpengaruh terhadap environmental management accounting. (2) environmental management accounting berpengaruh positif signifikan pada nilai perusahaan (3) inovasi lingkungan berpengaruh positif dan signifikan terhadap Nilai Perusahaan. (4) environmental management accounting tidak dapat memediasi hubungan inovasi lingkungan dengan nilai perusahaan. Kata kunci: Kinerja Lingkungan, Nilai Perusahaan, Environmental Management Accounting, Price Earning Ratios

T This study aims to determine the effect of environmental innovation on Company Value with environmental management accounting as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange and participate in the Company Performance Assessment Program (PROPER) Ministry of Environment of the Republic of Indonesia. The research period used was 201 4 -201 8 . The population in this study were companies listed on the Indonesia Stock Exchange and participated in the Company Performance Assessment Program (PROPER) of the Ministry of Environment of the Republic of Indonesia in the observation period 2014 -2018 . The research sample was taken using a purposive sampling method. Retrieved 31 company sample. This study uses multiple regression analysis and path analysis . The software used in this study is SPSS 21.In the study of this , the innovation environment is measured by using analysis of content in the report annual , environmental management accounting is measured by using a ratio of eco-efficiency, and the value of the company is measured by using a price earning ratio.Based on the results of data analysis it can be concluded that: (1) environmental innovation has no effect on environmental management accounting . (2) environmental management accounting has a significant positive effect on firm value (3) environmental innovation has a positive and significant effect on firm value. (4) environmental management accounting can not mediate the relationship of environmental innovation with corporate value . Keywords: Environmental Performance, Company Value, Environmental Management Accounting, Price Earning Ratios

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