Kurniawati, Lailia and Chandrarin, Grahita (2015) Penerapan akuntansi manajemen lingkungan dan kinerja lingkungan perusahaan yang tercatat di Badan Lingkungan Hidup Kabupaten Malang Tahun 2013-2014. Jurnal Manajemen, 13 (2).
Full text not available from this repository.Abstract
This study aimed to examine the effect of the physical aspects and financial aspects in environmental management accounting to the environmental performance of companies in Malang. Studies conducted on 30 companies were selected based on purposive sampling of 70 companies listed on the Environmental Agency of Malang regency period 2013-2014. The research data is primary data obtained through questionnaires. Statistical testing method using multiple linear regression analysis software SPSS 16. The results show that the physical aspect is not a significant effect on environmental performance. Instead, the financial aspects and significant positive effect on the environmental performance. The environmental performance on wastewater management and implementation of environmental policies as measured by indicators in ISO 14023: 2009 and PROPER Ministry of the Environment has been implemented properly. Availability of information the environmental costs including CSR (Corporate Social Responsibility) allows the company to analyze the cost efficiency especially materials, resources and prevention of environmental costs. Optimizing the environmental performance can be achieved through the integration of the financial aspects of the implementation of the environmental management accounting, compliance with laws and regulations and changes the perspective of businesses at the expense of the environment as long-term investments that support the company's overall performance.
| Item Type: | Article |
|---|---|
| Additional Information: | Nama : Lailia Kurniawati; Nama : Grahita Chandrarin |
| Uncontrolled Keywords: | Environmental management accounting, physical aspects, financial aspects, the environmental performance |
| Divisions: | Program Pascasarjana > S2 Magister Manajemen |
| Depositing User: | Gendhis Dwi Aprilia |
| Date Deposited: | 03 Jan 2022 02:33 |
| Last Modified: | 07 Jan 2022 01:25 |
| URI: | https://eprints.unmer.ac.id/id/eprint/1453 |
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