| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
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| dc.contributor |
|
|
| dc.creator |
Mulyati, Tia |
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| dc.creator |
Rosdiana, Yuni |
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| dc.creator |
Fitriah, Epi |
|
| dc.date |
2018-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:05:15Z |
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| dc.date.available |
2019-09-12T07:05:15Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13696 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24928 |
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| dc.description |
Abstract. This research begins with the many phenomena of environmental damage caused by the increasing industrial development. One of them is in Bandung Regency which is become big textile area. One to improve environmental performance is with environmental management accounting. Environmental management accounting can be used as a benchmark in assessing environmental performance. The purpose of this research is to know the application of environmental management accounting, environmental performance and influence of application of environmental management accounting to environmental performance at textile company in Bandung Regency following PROPER year 2016 - 2017.The research method used in this research is survey and verification research with quantitative approach. Data source used is primary data source. The data collection techniques used are questionnaires. Sampling technique in this research is nonprobability sampling with purposive sampling type. Hypothesis testing used is simple linear analysis.The results showed that the application of environmental management accounting and environmental performance included in the criteria both on the 10 textile companies located in the regency of Bandung who have followed PROPER 2016-2017. The influence of the application of environmental management accounting has a significant influence on environmental performance on 10 textile companies that have followed PROPER 2016-2017 year in the area of Bandung regency.Keywords: Application of Environmenal Management Accounting, Environmental Performance and PROPER.Abstrak. Penelitian ini berawal pada banyaknya fenomena kerusakan lingkungan yang disebabkan oleh perkembangan industri yang semakin meningkat. Salah satunya adalah di wilayah Kabupaten Bandung yang merupakan menjadi wilayah tekstil yang besar. Salah satu untuk meningkatkan kinerja lingkungan adalah dengan akuntansi manajemen lingkungan. Akuntansi manajemen lingkungan dapat digunakan sebagai tolak ukur dalam menilai kinerja lingkungan. Tujuan dalam penelitian ini adalah untuk mengetahui penerapan akuntansi manajemen lingkungan, kinerja lingkungan dan pengaruh penerapan akuntansi manajemen lingkungan terhadap kinerja lingkungan pada perusahaan tekstil di Kabupaten Bandung yang mengikuti PROPER tahun 2016 – 2017.Metode penelitian yang digunakan dalam penelitian ini adalah penelitian survey dan verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan yaitu sumber data primer. Adapun teknik pengumpulan data yang digunakan adalah kuesioner. Teknik penentuan sampel dalam penelitian ini yaitu nonprobability sampling dengan jenis purposive sampling. Pengujian hipotesis yang digunakan adalah analisis linier sederhana.Hasil penelitian menunjukan bahwa penerapan akuntansi manajemen lingkungan dan kinerja lingkungan termasuk dalam kriteria baik pada 10 perusahaan tekstil yang berada di Kabupaten bandung yang telah mengukuti PROPER tahun 2016-2017. Adapun pengaruh penerapan akuntansi manajemen lingkungan memiliki pengaruh yang cukup berarti terhadap kinerja lingkungan pada 10 perusahaan tekstil yang telah mengikuti PROPER tahun 2016-2017 di wilayah Kabupaten Bandung.Kata Kunci: Penerapan Akuntansi Manajemen Lingkungan, Kinerja Lingkungan dan PROPER. |
|
| dc.description |
Abstract. This research begins with the many phenomena of environmental damage caused by the increasing industrial development. One of them is in Bandung Regency which is become big textile area. One to improve environmental performance is with environmental management accounting. Environmental management accounting can be used as a benchmark in assessing environmental performance. The purpose of this research is to know the application of environmental management accounting, environmental performance and influence of application of environmental management accounting to environmental performance at textile company in Bandung Regency following PROPER year 2016 - 2017.The research method used in this research is survey and verification research with quantitative approach. Data source used is primary data source. The data collection techniques used are questionnaires. Sampling technique in this research is nonprobability sampling with purposive sampling type. Hypothesis testing used is simple linear analysis.The results showed that the application of environmental management accounting and environmental performance included in the criteria both on the 10 textile companies located in the regency of Bandung who have followed PROPER 2016-2017. The influence of the application of environmental management accounting has a significant influence on environmental performance on 10 textile companies that have followed PROPER 2016-2017 year in the area of Bandung regency. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13696/pdf |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 845-853 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 845-853 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Penerapan Akuntansi Manajemen Lingkungan, Kinerja Lingkungan dan PROPER. |
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| dc.subject |
|
|
| dc.subject |
Application of Environmenal Management Accounting, Environmental Performance and PROPER. |
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| dc.title |
Pengaruh Penerapan Akuntansi Manajemen Lingkungan terhadap Kinerja Lingkungan (Survei pada Perusahaan Tekstil di Kabupaten Bandung yang Mengikuti Proper Tahun 2016-2017) |
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| dc.title |
PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA LINGKUNGAN (Survei Pada Perusahaan Tekstil Di Kabupaten Bandung Yang Mengikuti Proper Tahun 2016-2017) The Influence Of Aplication Of Environmental Management Accounting On Environmental Performance |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
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