PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA LINGKUNGAN DENGAN ENVIRONMENTAL MANAGEMENT CONTROL SYSTEM (EMCS) SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Manufaktur Di Provinsi Banten)

Marsellina, Amara (2024) PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA LINGKUNGAN DENGAN ENVIRONMENTAL MANAGEMENT CONTROL SYSTEM (EMCS) SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Manufaktur Di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of Organizational Culture, Environmental Management Control System (EMCS) and Environmental Performance. This study uses a type of quantitative research with primary data collection based on the results of questionnaires given to respondents, namely managers in manufacturing companies in Banten Province. The analysis method was carried out with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) using SmartPLS 3.0. The results showed that flexible organizational culture values (involvement and adaptation) have a significant positive influence on Informal EMCS, and stable organizational culture values (consistency and mission) have a significant positive influence on Formal EMCS. Informal and Formal EMCS have a significant positive influence on environmental performance. Flexible organizational culture values, namely involvement, have a significant positive effect on environmental performance, but adaptation has no effect on environmental performance. The value of stable organizational culture, namely consistency, has a significant positive effect on environmental performance, but mission has no effect on environmental performance. Informal EMCS can mediate between flexible organizational culture and environmental performance. Formal EMCS can mediate between stable organizational culture and environmental performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	ISMAIL, TUBAGUS	197312302001121001
Thesis advisor	FITRIYANI, FARAH	198409162008122001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh Budaya Organisasi, Environmental Management Control System (EMCS) dan Kinerja Lingkungan. Penelitian ini menggunakan jenis penelitian kuantitatif dengan pengumpulan data primer berdasarkan hasil kuesioner yang diberikan kepada responden yaitu manajer dalam perusahaan manufaktur di Provinsi Banten. Metode analisis dilakukan dengan pendekatan Structural Equation Modelling (SEM) yang berbasis Partial Least Square (PLS) dengan menggunakan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa nilai-nilai budaya organisasi yang fleksibel (keterlibatan dan adaptasi) memiliki pengaruh positif signifikan terhadap EMCS Informal, dan nilai-nilai budaya organisasi stabil (konsistensi dan misi) memiliki pengaruh positif signifikan terhadap EMCS Formal. EMCS Informal dan Formal memiliki pengaruh positif signifikan terhadap kinerja lingkungan. Nilai budaya organisasi fleksibel yaitu keterlibatan memiliki pengaruh positif signifikan terhadap kinerja lingkungan, namun adaptasi tidak memiliki pengaruh terhadap kinerja lingkungan. Nilai budaya organsisasi stabil yaitu konsistensi memiliki pengaruh positif signifikan terhadap kinerja lingkungan, namun misi tidak memiliki pengaruh terhadap kinerja lingkungan. EMCS Informal dapat memediasi antara budaya organisasi fleksibel dengan kinerja lingkungan. EMCS Formal dapat memediasi antara budaya organsiasi stabil dengan kinerja lingkungan.

Uncontrolled Keywords:

Organizational Culture, Environmental Management Control System and Environmental Performance. Budaya Organisasi, Environmental Management Control System, Kinerja Lingkungan

Subjects:

H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Amara Marsellina

Date Deposited:

23 Feb 2024 09:20

Last Modified:

23 Feb 2024 09:20

URI:

http://eprints.untirta.ac.id/id/eprint/33278

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