PERAN GREEN INNOVATION DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN ENVIRONMENTAL PERFORMANCE

Rachel Amelia Masridha, . (2025) PERAN GREEN INNOVATION DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN ENVIRONMENTAL PERFORMANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative study that aims to empirically test the influence of green process innovation, green product innovation, and environmental management accounting on environmental performance with company age and company size as control variables. The population used in this study were manufacturing sector companies participating in PROPER listed on the Indonesia Stock Exchange in 2020-2023. The sample obtained in this study was carried out using the purposive sampling method, resulting in 85 companies with a total of 229 research samples. The data used are secondary data obtained through the company's annual report and sustainability report via the IDX website or the company's own website. The data analysis techniques used include descriptive statistical analysis, panel data model testing, classical assumption testing, hypothesis testing, and multiple linear regression analysis using STATA Ver.14 as a test tool The results of the testing show that the variables of green process innovation and green product innovation have an impact on environmental performance. Meanwhile, environmental management accounting does not have an impact on environmental performance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112044] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Green Innovation, Green Process Innovation, Green Product Innovation, Environmental Management Accounting, Environmental Performance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RACHEL AMELIA MASRIDHA
Date Deposited: 20 Feb 2025 07:52
Last Modified: 20 Feb 2025 07:52
URI: http://repository.upnvj.ac.id/id/eprint/34762

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