Iqbal, Mohammad (2013) Pengaruh Implementasi Akuntansi Lingkungan dan Kinerja Lingkungan serta Pengungkapan Informasi Lingkungan sebagai Mediasi terhadap Nilai Perusahaan. Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji teori stakeholder dan legitimasi serta ekoefisien terkait pengaruh implementasi akuntansi lingkungan dan kinerja lingkungan serta pengungkapan informasi lingkungan sebagai mediasi terhadap nilai perusahaan, sampel penelitian berjumlah 59 perusahaan dengan teknik pengambilan sampel purposive sampling . Teknik analisisnya menggunakan Partial Least Square (PLS). Hasil Penelitian menunjukkan bahwa implementasi akuntansi lingkungan mampu memberikan pengaruh pada nilai perusahaan, implementasi akuntasi lingkungan berpengaruh terhadap pengungkapan informasi lingkungan, pengungkapan informasi lingkungan berpengaruh terhadap nilai perusahaan, kinerja lingkungan berpengaruh pada nilai perusahaan, kinerja lingkungan mampu memberikan efek terhadap pengungkapan informasi lingkungan. Namun implementasi akuntansi lingkungan belum dapat memberi pengaruh pada nilai perusahaan melalui pengungkapan informasi lingkungan, serta kinerja lingkungan belum mampu memberi pengaruh terhadap nilai perusahaan melalui pengungkapan informasi lingkungan.
English Abstract
This study aims to examine stakeholder theory and legitimacy as well as eco-efficient related to effect of environmental accounting implementations and environmental performance and environmental disclosure as a mediation on firm value, samples were 59 companies that selected with purposive sampling technique. Analysis technique used was Partial Least Square (PLS). These results indicate that environmental accounting implementation was able to affect on firm value, implementation of environmental accounting effect on the disclosure of environmental information, environmental information disclosure affect firm value, environmental performance affects on firm value, environmental performance affect on environmental information disclosure. However, environmental accounting implementation has not been able to make an impact on firm value through environmental information disclosure, as well as environmental performance has not been able to influence firm value through environmental information disclosure.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/657/IQB/p/061308409 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 16 May 2014 10:28 |
| Last Modified: | 16 May 2014 10:28 |
| URI: | http://repository.ub.ac.id/id/eprint/161116 |
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