Komarudin, Mochamad Fahru (2025) Pengaruh Company Size, Environmental Management Accounting, dan Circular Economy terhadap Organizational Performance dimediasi oleh Environmental Management Strategies serta dimoderasi Institutional Pressure. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The growing era of Industrialization Companies are not only focused on achieving their financial or economic goals, but are required to contribute to society and other Stakeholders and companies are required to manage the environmental impacts caused by their operational activities for business sustainability. The purpose of this study is to investigate and analyze the positive effect of Company Size (CS), Environmental Management Accounting (EMA), and Circular Economy (CE) variables mediated by Environmental Management Strategies (EMS) and moderated by Institutional Pressure (IP) on Organizational Performance (OP). The research novelty lies in the Circular Economy. This research includes quantitative research, because it measures objective and mathematical analysis of sample data to prove or test hypotheses. The method used in collecting data in this study is by means of a questionnaire to 245 companies that follow the proper environment in Banten province. In this study, the data were processed using PLS static tools, a powerful statistical technique used to explore and analyze the relationship between independent and dependent variables. The research findings show that CS & CE variables have a positive effect on EMS or (H1, H3) is accepted but EMA has no effect on EMS or (H2) is rejected. Further findings CS & EMS have a positive effect on OP, or (H4, H7), accepted, while EMA and CE have no effect on OP or (H5 and H6) rejected, then EMS moderated by IP on OP has a positive effect or (H8) accepted. CS & CE mediated EMS on OP has a positive effect (H9, H11) is accepted while EMA mediated EMS on OP has no effect (H10) is rejected. The results of this study reveal that Organizational Performance is influenced by internal factors (Company Size ), but also by external factors (institutional pressure), environmental management strategy is also an effective mediation for Company Size & Circular Economy on Organizational Performance. comprehensive Organizational Performance is an important aspect in achieving long-term sustainable goals. Organizational Performance that is not only financially profitable, but also contributes positively to society and the environment, thereby strengthening the durability and reputation of the organization in the long term.
| Item Type: | Thesis (Doktoral) | |||||||||
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| Additional Information: | Era Industrialisasi yang berkembang Perusahaan bukan hanya fokus pada pencapaian tujuan finansial atau ekonominya, namun dituntut berkontribusi terhadap masyarakat dan pemangku kepentingan lainnya serta perusahaan diwajibkan mengelola dampak lingkungan yang ditimbulkan oleh aktivitas operasionalnya untuk keberlanjutan usahanya. Tujuan penelitian ini untuk menyelidiki dan menganalisis pengaruh positif dari variabel Company Size (CS), Environmental Management Accounting (EMA), dan Circular Economy (CE) yang dimediasi oleh Environmental Management Strategies (EMS) serta dimoderasi oleh Institutional Pressure (IP) terhadap Organizational Performance (OP). Novelty penelitian terletak pada Circular Economy. Penelitian ini termasuk penelitian kuantitatif, karena mengukur objektif dan analisis matematis terhadap sampel data untuk membuktikan atau menguji hipotesis. Metode yang digunakan dalam pengumpulan data dalam penelitian ini adalah dengan alat kuisioner pada 245 perusahaan yang mengikuti proper lingkungan diprovinsi Banten. Dalam penelitian ini data diolah menggunakan alat statisik PLS teknik statistik yang kuat yang digunakan untuk mengeksplorasi dan menganalisis hubungan antara variabel independen dan dependen. Temuan penelitian menunjukkan bahwa variabel CS & CE berpengaruh positif terhadap EMS atau (H1, H3) diterima namun EMA tidak berpengaruh terhadap EMS atau (H2) ditolak. Temuan selanjutnya CS & EMS berpengaruh positif terhadap OP, atau (H4, H7), diterima, sedangkan EMA dan CE tidak berpengaruh terhadap OP atau (H5 dan H6) ditolak, kemudian EMS dimoderasi IP terhadap OP berpengaruh Positif atau (H8) diterima. CS & CE dimediasi EMS terhadap OP berpengaruh Positif (H9, H11) diterima sedangkan EMA dimediasi EMS terhadap OP tidak berpengaruh (H10) ditolak. Hasil penelitian ini mengungkapkan bahwa Organizational Performance dipengaruhi oleh faktor internal (Company Size), tetapi juga oleh faktor eksternal (institutional pressure), environmental management strategy juga menjadi mediasi yang efektif bagi Company Size & Circular Economy terhadap Organizational Performance. Organizational Performance yang menyeluruh merupakan aspek penting dalam mencapai tujuan jangka panjang yang berkelanjutan. Organizational Performance yang tidak hanya menguntungkan secara finansial, tetapi juga berkontribusi positif terhadap masyarakat dan lingkungan, sehingga memperkuat daya tahan dan reputasi organisasi dalam jangka panjang. | |||||||||
| Uncontrolled Keywords: | Company Size, Environmental Management Accounting , Circular Economy, Environmental Management Strategy, Institutional Pressure, Organizational Performance Company Size, Environmental Management Accounting, Circular Economy, Environmental Management Strategy, Institutional Pressure, Organizational Performance | |||||||||
| 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 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
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| Depositing User: | Mochamad Fahru Komarudin | |||||||||
| Date Deposited: | 06 Nov 2025 07:01 | |||||||||
| Last Modified: | 06 Nov 2025 07:01 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55804 |
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