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GREEN BUSINESS STRATEGY DAN KINERJA PERUSAHAAN: ANALISIS PERAN MAANGEMENT CONTROL SYSTEM DAN GREEN PROCESS INNOVATION
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.
DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA
GREEN BUSINESS STRATEGY DAN KINERJA PERUSAHAAN: ANALISIS PERAN MAANGEMENT CONTROL SYSTEM DAN GREEN PROCESS INNOVATION (Text)
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H Social Sciences (General)
HF5601 Accounting