Rahmawati, Siti (2025) PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI BISNIS TERHADAP INOVASI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Empiris pada Perusahaan Manufaktur di Banten Periode 2019-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to examine the effect of environmental management accounting and business strategy on corporate innovation with company size as a control variable. The population used in this study were manufacturing companies in Banten for the period 2019 to 2023. This research is quantitative research. Data collection techniques are based on data sources, namely secondary data, data sources obtained from the Indonesia Stock Exchange (BEI) www.idx.co.id. The sampling method uses purposive sampling which sets certain criteria to obtain a sample. The analytical method used in this research is descriptive statistical analysis, classical hypothesis testing and multiple linear regression analysis using SPSS (Statistical Product and Services Solution) version 25. The results of this study indicate that environmental management accounting does not have an impact on environmental performance shows that environmental management accounting has no effect on corporate innovation, business strategy has a positive effect on corporate innovation, and company size has a negative effect on corporate innovation.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh penerapan akuntansi manajemen lingkungan dan strategi bisnis terhadap inovasi perusahaan dengan ukuran perusahaan sebagai variabel control. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur di Banten periode tahun 2019 sampai dengan tahun 2023. Penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data dilakukan berdasarkan sumber data yaitu data sekunder, sumber data diperoleh dari Bursa Efek Indonesia (BEI) www.idx.co.id. Metode pengambilan sampel menggunakan purposive sampling yang menetapkan kriteria tertentu untuk mendapatkan sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, pengujian hipotesis klasik dan analisis regresi linier berganda dengan menggunakan SPSS (Statistical Product and Services Solution) versi 25. Hasil penelitian ini menunjukkan bahwa akuntansi manajemen lingkungan tidak berpengaruh terhadap inovasi perusahaan, strategi bisnis berpengaruh positif terhadap inovasi perusahaan, dan ukuran perusahaan berpengaruh negatif terhadap inovasi perusahaan. | |||||||||
| Uncontrolled Keywords: | environmental management accounting, business strategy, and firm size akuntansi manajemen lingkungan, strategi bisnis, dan ukuran perusahaan. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Siti Rahmawati | |||||||||
| Date Deposited: | 12 Sep 2025 06:38 | |||||||||
| Last Modified: | 12 Sep 2025 06:38 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/54512 |
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