NURAISIAH, ROHAELIS (2026) GREEN BUSINESS STRATEGY DAN KINERJA PERUSAHAAN: ANALISIS PERAN MAANGEMENT CONTROL SYSTEM DAN GREEN PROCESS INNOVATION. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the influence of GBS (GBS) on the Management Control System (MCS), which consists of the Belief System, Boundary System, Diagnostic Control System, and Interactive Control System, as well as its implications for Green Process Innovation (GPI) and corporate performance in manufacturing companies in Banten Province, Indonesia. The research is motivated by the significant contribution of the manufacturing sector to environmental pollution, highlighting the urgent need for green strategies to enhance sustainability and improve firm performance. A quantitative approach was employed using survey questionnaires distributed to 350 managers from medium- and large-scale manufacturing companies with PROPER ratings. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The findings reveal that GBS has a positive and significant effect on all dimensions of Management Control System. Furthermore, Management Control System significantly contributes to Green Process Innovation , which in turn positively influences corporate performance. These results confirm that the integration of green business strategies with management control systems fosters effective green process innovation and enhances organizational performance. Theoretically, this study strengthens Stakeholder Theory and Contingency Theory by emphasizing the alignment between green strategies and management control systems within organizational contexts. Practically, the findings provide recommendations for managers to integrate GBS into organizational vision, culture, and control system design, thereby supporting sustainable innovation and long-term competitiveness.
| Item Type: | Thesis (Doktoral) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh GBS (GBS) terhadap Management Control System (MCS) yang terdiri dari Belief System, Boundary System, Diagnostic Control System, dan Interactive Control System, serta implikasinya terhadap Green Process Innovation (GPI) dan kinerja perusahaan manufaktur di Provinsi Banten. Latar belakang penelitian ini banyaknya jumlah perusahaan manufaktur sehingga mengakibatkan tingginya polusi dan pencemaran lingkungan. Dengan mengintegrasikan GBS menjadi solusi dan tuntutan mendesak untuk meningkatkan keberlanjutan kinerja perusahaan dan merupakan pemenuhan tuntutan stakeholder. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik survei kuesioner kepada 350 manajer perusahaan manufaktur berskala besar dan menengah yang memiliki PROPER. Analisis data dilakukan dengan Structural Equation Modeling (SEM) berbasis AMOS. Hasil penelitian menunjukkan bahwa GBS berpengaruh positif dan signifikan terhadap Management Control System. Dimana, Lever of Control terbukti berpengaruh dalam mengimplementasikan green business strstegy yang mendorong perusahaan untuk mengadopsi Green Process Innovation dalam pelaksanaan operasionalnya sehingga menimbulkan citra dan meningkatkan nilai perusahaan. Selain itu penerapan green merupakan pemenuhan terhadap tekanan stakeholder, regulasi lingkungan dan Masyarakat. Dan berkontribusi pada tekanan PROPER. Secara teoretis, penelitian ini memperkuat teori Stakeholder dan Contingency dengan menekankan pentingnya keselarasan GBS dan MCS dalam konteks organisasi. Secara praktis, hasil penelitian memberikan rekomendasi bagi manajemen untuk mengintegrasikan GBS ke dalam visi, budaya organisasi, serta desain sistem pengendalian yang fleksibel guna mendukung inovasi berkelanjutan. | |||||||||
| Uncontrolled Keywords: | GBS, Management Control System, Green Process Innovation, Belief System, Boundary System, Diagnostic Control System, dan Interactive Control System, Corporate Performance, Manufacturing, Banten GBS, Management Control System, Green Process Innovation, Belief System, Boundary System, Diagnostic Control System, dan Interactive Control System, Kinerja Perusahaan, Manufaktur, Banten. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) 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: | Mrs Rohealis Nuraisiah | |||||||||
| Date Deposited: | 29 Apr 2026 05:54 | |||||||||
| Last Modified: | 29 Apr 2026 06:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/60135 |
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