Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Kinerja Keuangan Organisasi Dengan Inovasi Prosessebagai Variabel Mediasi

Chika Maretha Putri, Grace Tianna Solovida

Abstract


Penelitian ini dilakukan untuk menguji apakah akuntansi manajemen lingkungan berpengaruh pada kinerja keuangan organisasi dan menguji apakah inovasi proses memediasi hubungan antara akuntansi manajemen lingkungan dan kinerja keuangan organisasi. Metode dalam penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 112 perusahaan perusahaan industri tekstil di Jawa Tengah dan mendapatkan responden 41 manajer perusahaan industri tekstil di Jawa Tengah. Metode analisis dalam penelitian ini menggunakan partial least square (PLS) dengan hasil penelitian yang menunjukkan bahwa akuntansi manajemen tidak memiliki pengaruh terhadap kinerja keuangan organisasi, akuntansi manajemen lingkungan berpengaruh positif terhadap inovasi proses, inovasi proses berpengaruh positif terharap kinerja keuangan organisasi, dan inovasi proses memediasi hubungan antara akuntansi manajemen lingkungan terhadap kinerja keuangan organisasi.

 

Kata kunci: akuntansi manajemen lingkungan, inovasi proses, kinerja keuangan organisasi

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