PUTRA, DIMAS DWI (2016) PENGARUH ECO-CONTROL TERHADAP KINERJA LINGKUNGAN DAN KINERJA EKONOMI (Studi Empiris Pada Perusahaan Manufaktur di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Industrial development in recent decades provides benefits to the company, but it impacts on environmental damage such as global warming, ozone depletion, deforestation and pollution from disposal of toxic wastes. Environmental management accounting has been adopted by several major companies is expected to increase the efficiency of environmental management. Eco-control is the method of application of financial and environmental management strategies. This study aims to determine the direct influence of eco-control on the environmental performance and economic performance. As well as indirect effect between eco-control on economic performance through the environmental performance as an intervening variable. The population in this study is a manufacturing company listed on the Banten provincial Ministry of Industry of Indonesia in 2014-2015.Sampel in this study as many as 10 companies, taken using purposive sampling method of data collection. The number of respondents who used as many as 32 respondents. Data were analyzed using analysis tools PLS (Partial Least Square) through software SmartPLS. The results showed that the eco-control positive effect on the environmental performance and economic performance. As well as eco-control positive effect on economic performance through environmental performance. Keywords : Eco-control, Environmental Performance, Economic Performance, Partial Least Square (PLS).

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