Putri, Talitha Nabilah (2024) PENGARUH AKUNTANSI LINGKUNGAN, SISTEM MANAJEMEN LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA LINGKUNGAN PERUSAHAAN SEKTOR ENERGI TAHUN 2021-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to empirically examine and analyze the influence of green accounting, environmental management systems, and corporate social responsibility on environmental performance. This research model can contribute theoretically and practically to examining the influence of environmental accounting, environmental management systems, and corporate social responsibility on environmental performance using the basis of legitimacy theory and stakeholder theory. This research applies quantitative research methods by utilizing secondary data. The population in this study is 77 companies in the energy sector listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The total sample in this study is 57 company data. The data sources used in this research were obtained from the official website of the Indonesia Stock Exchange (BEI) and/or the official websites of energy sector companies. The testing method uses partial least square (PLS) processed with SmartPLS for Windows Version 3.0. The test results show that the variables of environmental accounting, environmental management systems, and corporate social responsibility affect environmental performance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Talitha Nabilah Putri | ||||||||
| Date Deposited: | 23 Sep 2024 08:22 | ||||||||
| Last Modified: | 23 Sep 2024 08:22 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/30291 |
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