Afiyah, Ia’natul (2014) PENGARUH FAKTOR KONTEKSTUAL DAN FAKTOR STRATEGI TERHADAP ENVIRONMENTAL MANAGEMENT CONTROL SYSTEMS. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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PENGARUH FAKTOR KONTEKSTUAL DAN FAKTOR STRATEGI TERHADAP ENVIRONMENTAL MANAGEMENT CONTROL SYSTEMS.pdf - Published Version Restricted to Registered users only until 2014. Download (10MB) |
Abstract
The purpose of this research was to analyze the influence of contextual factors (perceived ecological environmental uncertainty and perceived of stakeholder pressure) and strategic factors (corporate environmental proactivit) to environmental management control systems (EMCS). The data used in this research were obtained from the manufacturing companies in Cilegon which receive environmental assessment. From 120 questionnaires distributed, the number of questionnaires returned was 47 questionnaires (39,17%).The data were processed using a software program Partial Least Square (PLS). This research used purposive sampling method with the selected sample of research is midlle managers. The data sources was obtained from field research, in particular by distributing questionnaires to acquire primary data. The results showed that (1) Environmental information system influence on Formal EMCS and Informal EMCS (2) Corporate environmental proactivity influence on environmental information system, Formal EMCS and Informal EMCS (3) Perceived ecological environmental uncertainty (PEEU) influence on environmental information system, Informal EMCS, and corporate environmental proactivity, but not influenced on Formal EMCS (4) Perceived stakeholder pressure influence on environmental information system, Formal EMCS, Informal EMCS, and corporate environmental proactivity.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk menganalisa pengaruh Faktor Kontekstual (yang terdiri dari persepsi ketidakpastian lingkungan ekologi dan tekanan stakeholder yang dirasakan) dan faktor strategi (perusahaan proaktif lingkungan) terhadap environmental management control systems. Data yang digunakan dalam penelitian ini diperoleh dari perusahaan manufaktur di Kota Cilegon yang mendapatkan penilaian lingkungan. Dari 120 kuesioner yang disebarkan, jumlah kuesioner yang kembali adalah 47 kuesioner (39,17%). Data diolah dengan menggunakan program software Partial Least Square (PLS). Penelitian ini menggunakan purposive sampling method dengan sampel yang dipilih yaitu middle manager. Sumber data diperoleh dari field research, yaitu dengan cara menyebarkan kuesioner untuk memperoleh data primer. Hasil penelitian menunjukan bahwa (1) Sistem informasi lingkungan berpengaruh terhadap EMCS Formal dan EMCS Informal (2) Perusahaan proaktif lingkungan berpengaruh terhadap sistem informasi lingkungan, EMCS Formal dan EMCS Informal (3) Persepsi ketidakpastian lingkungan ekologi (PEEU) berpengaruh terhadap sistem informasi lingkungan, EMCS Informal, dan perusahaan proaktif lingkungan namun tidak berpengaruh terhadap EMCS Formal (4) Tekanan stakeholder yang dirasakan berpengaruh terhadap sistem informasi lingkungan, EMCS Formal, EMCS Informal, dan perusahaan proaktif lingkungan. | |||||||||
| Uncontrolled Keywords: | Keywords : Formal EMCS, Informal EMCS, environmental information system, corporate environmental proactivity, perceived ecological environmental uncertainty, perceived stakeholder pressure Kata kunci : EMCS Formal, EMCS Informal, sistem informasi lingkungan, perusahaan proaktif lingkungan, persepsi ketidakpastian lingkungan ekologi, tekanan stakeholder yang dirasakan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 18 Apr 2022 14:39 | |||||||||
| Last Modified: | 18 Apr 2022 14:39 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13256 |
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