SABRINA PUTRI DEFA, SHERLY (2024) PENGARUH PRAKTIK ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN PERFORMANCE MEASUREMENT SYSTEM TERHADAP ORGANIZATIONAL PERFORMANCE: PERAN PROCESS INNOVATION SEBAGAI VARIABEL MEDIASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to examine the influence of environmental management accounting practices and performance measurement systems on organizational performance with process innovation as a mediating variable. The data used in this research was obtained from PT Krakatau Steel, PT Krakatau Pipe Industries, PT Krakatau Baja Construction, PT Lotte Chemical Titan Nusantara, and PT Chandra Asri Pacific located in Cilegon City. Of the 80 questionnaires distributed, the number of questionnaires returned was 61 questionnaires and the questionnaires that could be processed were 59 questionnaires. Data was processed using Structural Equation Modeling (SEM) using the Smart Partial Least Square 4 (SmartPLS 4) software program. This research was carried out at PT Krakatau Steel, PT Krakatau Pipe Industries, PT Krakatau Baja Construction, PT Lotte Chemical Titan Nusantara, and PT Chandra Asri Pacific located in Cilegon City. The characteristics of the respondents in this study are managers, superintendents, supervisors and staff. This research uses a survey research method with primary data collection using a questionnaire. The research results show that Environmental Management Accounting has an effect on process Innovation, Performance Measurement System has no effect on process innovation, Process Innovation has no effect on Organizational Performance, Environmental Management Accounting has no effect on Organizational Performance, Performance Measurement System has an effect on Organizational Performance, Environmental Management Accounting and The Performance Measurement System has no effect on Organizational Performance through Process Innovation.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor BASTIAN, ELVIN 196907032003121001
Additional Information:	Penelitian ini bertujuan untuk menguji pengaruh praktik environmental management accounting dan performance measurement system terhadap organizational performance dengan process innovation sebagai variabel mediasi. Data yang digunakan dalam penelitian ini diperoleh dari PT Krakatau Steel, PT Krakatau Pipe Industries, PT Krakatau Baja Konstruksi, PT Lotte Chemical Titan Nusantara, dan PT Chandra Asri Pacific yang berada pada Kota Cilegon. Data yang digunakan dalam peneltiian dikumpulkan melalui kuesioner sebanyak 80 kuesioner yang disebarkan, jumlah kuesioner yang kembali adalah 61 kuesioner dan kuesioner yang dapat diolah adalah 59 kuesioner. Data diolah menggunakan Structural Equation Modeling (SEM) dengan menggunakan program software Smart Partial Least Square 4 (SmartPLS 4). Penelitian ini dilaksanakan di PT Krakatau Steel, PT Krakatau Pipe Industries, PT Krakatau Baja Konstruksi, PT Lotte Chemical Titan Nusantara, dan PT Chandra Asri Pacific yang berada pada Kota Cilegon. Karakteristik responden penelitian ini adalah manager, superintendent, supervisor, dan staff. Penelitian ini menggunakan metode penelitian survei dengan pengumpulan data primer yang menggunakan kuesioner. Hasil penelitian menunjukkan bahwa Environmental Management Accounting berpengaruh terhadap process Innovation, Performance Measurement System tidak pengaruh terhadap process innovation, Process Innovation tidak berpengaruh terhadap Organizational Performance, Environmental Management Accounting tidak berpengaruh terhadap Organizational Performance, Performance Measurement System berpengaruh terhadap Organizational Performance, Environmental Management Accounting dan Performance Measurement System tidak berpengaruh terhadap Organizational Performance melalui Process Innovation.
Uncontrolled Keywords:	Environmental Management Accounting, Performance Measurement System, Organizational Performance, Process Innovation Environmental Management Accounting, Performance Measurement System, Organizational Performance, Process Innovation
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Sherly Sabrina Putri Defa
Date Deposited:	23 Sep 2024 14:59
Last Modified:	23 Sep 2024 14:59
URI:	http://eprints.untirta.ac.id/id/eprint/41590

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