eprintid: 47958
rev_number: 19
eprint_status: archive
userid: 20855
dir: disk0/00/04/79/58
datestamp: 2025-03-20 02:04:31
lastmod: 2025-03-20 02:04:31
status_changed: 2025-03-20 02:04:31
type: thesis
metadata_visibility: show
creators_name: HERIANTI, FERLIANA
creators_id: 5552180125
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: BASTIAN, ELVIN
contributors_name: MULYADI, ROZA
contributors_id: 196907032003121001
contributors_id: 198202212014041001
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
title: Pengaruh Green Innovation terhadap Keunggulan Kompetitif dengan Environmental Management Accounting sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021)
ispublished: pub
subjects: H1
subjects: HF5601
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Green Product Innovation, Green Process Innovation, Competitive Advantage, Environmental Management Accounting
Green Product Innovation, Green Process Innovation, Keunggulan Kompetitif, Environmental Management Accounting
note: Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh green product innovation dan green process innovation terhadap keunggulan kompetitif dan peran environmental management accounting sebagai variabel moderasi. Green innovation dalam penelitian ini adalah green product innovation dan green process innovation. Green product innovation dan green process innovation diukur menggunakan analisis konten, keunggulan kompetitif diukur menggunakan premium price capability, dan environmental management accounting diproksikan menggunakan variabel dummy berdasarkan kepemilikan ISO 14001. 
Penelitian ini menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021 dan diolah menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 121 perusahaan. Teknik analisis data yang digunakan adalah regresi linear berganda dan uji sub-kelompok dengan menggunakan aplikasi SPSS 23. Hasil penelitian ini menunjukkan bahwa green product innovation berpengaruh terhadap keunggulan kompetitif, sedangkan green process innovation tidak berpengaruh terhadap keunggulan kompetitif. Selain itu, variabel environmental management accounting mampu memoderasi pengaruh green product innovation, maupun green process innovation terhadap keunggulan kompetitif.
abstract: This research aims to empirically prove the influence of green product innovation and green process innovation on competitive advantage and the role of environmental management accounting as a moderating variable. Green innovation in this research is green product innovation and green process innovation. Green product innovation and green process innovation are measured using content analysis, competitive advantage is measured using premium price capability, and environmental management accounting is proxied using dummy variables based on ISO 14001 ownership.
This research uses data from manufacturing companies listed on the indonesia Stock Exchange for the 2018-2021 period and is processed using purposive sampling techniques to obtain a sample of 121 companies. The data analysis technique used is multiple linear regression and subgroup testing using the SPSS 23 application. The results of this research show that green product innovation has an effect on competitive advantage, while green process innovation has no effect on competitive advantage. Apart from that, the environmental management accounting variable is able to moderate the influence of green product innovation and green process innovation on competitive advantage.
date: 2023
date_type: published
pages: 135
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   HERIANTI, FERLIANA  (2023) Pengaruh Green Innovation terhadap Keunggulan Kompetitif dengan Environmental Management Accounting sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/47958/1/Ferliana%20Herianti_5552180125_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/47958/2/Ferliana%20Herianti_5552180125_CP.pdf
document_url: https://eprints.untirta.ac.id/47958/3/Ferliana%20Herianti_5552180125_01.pdf
document_url: https://eprints.untirta.ac.id/47958/4/Ferliana%20Herianti_5552180125_02.pdf
document_url: https://eprints.untirta.ac.id/47958/5/Ferliana%20Herianti_5552180125_03.pdf
document_url: https://eprints.untirta.ac.id/47958/6/Ferliana%20Herianti_5552180125_04.pdf
document_url: https://eprints.untirta.ac.id/47958/7/Ferliana%20Herianti_5552180125_05.pdf
document_url: https://eprints.untirta.ac.id/47958/8/Ferliana%20Herianti_5552180125_Ref.pdf
document_url: https://eprints.untirta.ac.id/47958/9/Ferliana%20Herianti_5552180125_Lamp.pdf