eprintid: 47486
rev_number: 18
eprint_status: archive
userid: 10777
dir: disk0/00/04/74/86
datestamp: 2025-03-04 03:16:38
lastmod: 2025-03-04 03:16:38
status_changed: 2025-03-04 03:16:38
type: thesis
metadata_visibility: show
creators_name: OKTAVINA, DEA
creators_id: 5552200038
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: INDRIANA, INA
contributors_id: 197406082005012002
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
title: PENGARUH ENVIRONMENTAL MANAGEMENT
ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GREEN INNOVATION SEBAGAI VARIABEL INTERVENING
ispublished: pub
subjects: SJ
subjects: communication-general
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Environmental Management Accounting, Company Financial
Performance, Green Innovation
Enviromental Managemment Accounting, Kinerja Keuangan
Perusahaan, Green Innovation.
note: Penelitiian ini bertujuan untuk menguji Pengaruh Enviromental Managemment Accounting (EMA) terhadap kinerja keuangan perusahaan dengan Green Innovation (GI) sebagai variabel intervening. Populasi penelitian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia dan perusahaan Badan Usaha Milik  Negara pada tahun 2018-2023. Teknik pengambilan sampel mengguunakan purposive sampling dan diperoleh 7 perusahaan dengan 42  data.  Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data skunder yang diperoleh dari website Bursa Efek Indonesia dan website persahaan. Pengolahan data dilakukan menggunakan program aplikasi SPSS v25 dengan menggunakan analisis linear berganda. Hasil penelitian ini menunjukan bhawa EMA berpengaruh terhadap GI, EMA berpengaruh terhadap kinerja keuangan perusahaan, GI berpengaruh terhadap kinerja keuangan perusahaan dan GI memediasi pengaruh EMA terhadap kinerja keuangan perusahaan.
abstract: This study aims to examine the effect of Environmental Management Accounting (EMA) on company financial performance with Green Innovation (GI) as an intervening variable. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange and state-owned enterprises during the 2018–2023 period. The sampling technique used purposive sampling, resulting in 7 companies with 42 data points. This quantitative study utilizes secondary data obtained from the Indonesia Stock Exchange and company websites. Data processing was conducted using SPSS v25 software with multiple linear regression analysis. The results indicate that EMA affects GI, EMA affects company financial performance, GI affects company financial performance, and GI mediates the effect of EMA on company financial performance.
date: 2025
date_type: published
pages: 110
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   OKTAVINA, DEA  (2025) PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GREEN INNOVATION SEBAGAI VARIABEL INTERVENING.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/47486/3/Dea%20Oktavina_5552200038_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/47486/4/Dea%20Oktavina_5552200038_01.pdf
document_url: https://eprints.untirta.ac.id/47486/5/Dea%20Oktavina_5552200038_02.pdf
document_url: https://eprints.untirta.ac.id/47486/6/Dea%20Oktavina_5552200038_03.pdf
document_url: https://eprints.untirta.ac.id/47486/7/Dea%20Oktavina_5552200038_04.pdf
document_url: https://eprints.untirta.ac.id/47486/8/Dea%20Oktavina_5552200038_05.pdf
document_url: https://eprints.untirta.ac.id/47486/9/Dea%20Oktavina_5552200038_Reff.pdf
document_url: https://eprints.untirta.ac.id/47486/10/Dea%20Oktavina_5552200038_Lamp.pdf