ECO-CONTROL DAN NILAI PERSONAL MANAJEMEN TERHADAP KINERJA LINGKUNGAN
Abstract
Tujuan dari penelitian ini adalah menguji pengaruh dari penerapan eco-control sebagai bentuk dari kebijakan formal dalam mengendalikan kualitas lingkungan dan sosial perusahaan dengan mempertimbangkan nilai personal manajer dalam pembuatan keputusan. Penelitian ini memprediksi bahwa penerapan eco-control di perusahaan merupakan bagian dari strategi perusahaan untuk meningkatkan kinerja lingkungan perusahaan. Tingkat nilai personal manajer mempengaruhi keberadaan kebijakan eco-control dalam meningkatkan kinerja lingkungan perusahaan. Metode penelitian yang digunakan adalah eksperimen yang dilakukan pada mahasiswa program Magister Sains Akuntansi dan Magister Akuntansi, Universitas Gadjah Mada sebagai partisipan. Eksperimen dilaksanakan dengan desain 2x2 between-subject pada 60 mahasiswa. Hasil penelitian menunjukkan bahwa kebijakan eco-control mampu memberikan pengaruh dalam meningkatkan kinerja lingkungan perusahaan; selanjutnya, nilai personal manajer tergolong dalam faktor intrinsik sehingga belum mampu meningkatkan pengaruh penerapan kebijakan eco-control pada kinerja lingkungan perusahaan.
References
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Lawrence, A., & Lawrence, P. 2009. Values congruence and organisational commitment: P-O fit in higher education institutions. Journal of Academic Ethics, 7(4), 297–314. https://doi.org/10.1007/s10805-010-9103-2
Lothe, S., Myrtveit, I., & Trapani, T. 1999. Compensation systems for improving environmental performance. Business Strategy and the Environment, 8(6), 313–321. https://doi.org/10.1002/(sici)1099-0836(199911/12)8:6<313::aid-bse219>3.3.co;2-3
Luoma-aho, V., Olkkonen, L., & Lähteenmäki, M. 2013. Expectation management for public sector organizations. Public Relations Review, 39(3), 248–250. https://doi.org/10.1016/j.pubrev.2013.02.006
Mayndarto, E. C., & Murwaningsari, E. 2021. the Effect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial …. Journal of Industrial Engineering & …, 2(2), 35–38. https://www.jiemar.org/index.php/jiemar/article/view/126
Nahartyo, E., & Utami, I. 2016. Panduan Praktis Riset Eksperimen. Indeks. Jakarta
O’Brien, T. 2010. Stuck in the Middle: Maintaining the Organizational Legitimacy of the Regional Environmental Center. Voluntas, 21(3), 339–357. https://doi.org/10.1007/s11266-010-9130-z
Olander, S. 2007. Stakeholder impact analysis in construction project management. Construction Management and Economics, 25(3), 277–287. https://doi.org/10.1080/01446190600879125
[PerMen] Peraturan Menteri Lingkungan Hidup Republik Indonesia Nomor 3 Tahun 2014 Tentang Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup, 2014.
Pflieger, J., Fischer, M., Kupfer, T., & Eyerer, P. 2005. The contribution of life cycle assessment to global sustainability reporting of organizations. Management of Environmental Quality: An International Journal, 16(2), 167–179. https://doi.org/10.1108/14777830510583182
Pohling, R., Bzdok, D., Eigenstetter, M., Stumpf, S., & Strobel, A. 2016. What is Ethical Competence? The Role of Empathy, Personal Values, and the Five-Factor Model of Personality in Ethical Decision-Making. Journal of Business Ethics, 137(3), 449–474. https://doi.org/10.1007/s10551-015-2569-5
Rodrigue, M., Magnan, M., & Boulianne, E. 2013. Stakeholders’ influence on environmental strategy and performance indicators: A managerial perspective. Management Accounting Research, 24(4), 301–316. https://doi.org/10.1016/j.mar.2013.06.004
Rutledge, R. W., & Karim, K. E. 1999. The influence of self-interest and ethical considerations on managers’ evaluation judgments. Accounting, Organizations and Society, 24(2), 173–184. https://doi.org/10.1016/S0361-3682(98)00027-0
Schaltegger, B. and B. 2006. Chapter 1 Sustainability Accounting And Reporting : Development , Linkages And Reflection : What is Understood by Corporate Sustainability ? Management, 1–33.
Schultz, P. W., Gouveia, V. V., Cameron, L. D., Tankha, G., Schmuck, P., & Franěk, M. 2005. Values and their relationship to environmental concern and conservation behavior. Journal of Cross-Cultural Psychology, 36(4), 457–475. https://doi.org/10.1177/0022022105275962
Solovida, G. T., & Latan, H. 2017. Linking Environmental Strategy to Environmental Performance : Mediation Role of Environmental Management Accounting Sustainability Accounting , Management and Policy Journal Article information : Sustainability Accounting, Management and Policy Journal, 8, 595–619.
Steg, L. (2008). Value Orientations to Explain Beliefs Related to Environmental Significant Behavior. Environment and Behavior, 40(3), 330–354.
Stern, P. C., & Dietz, T. 1994. The Value Basis of Environmental Concern. Journal of Social Issues, 50(3), 65–84.
Thasman, P., & Raelin, J. 2015. Who and What Really Matters to the Firm: Moving Stakeholder Salience beyond Managerial Perceptions.
[UU] Undang-undang Nomor 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan Hidup, 2009.
Weber, J., & Urick, M. J. 2017. Examining the Millennials’ Ethical Profile: Assessing Demographic Variations in Their Personal Value Orientations. Business and Society Review, 122(4), 469–506. https://doi.org/10.1111/basr.12128
Wood, D. J., & Jones, R. E. 2016. Stakeholder Mismatching: A Theoretical Problem in Empirical Research on Corporate Social Performance. The Corporation and Its Stakeholders, 3(3), 315–363. https://doi.org/10.3138/9781442673496-015
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Adams, R. B., Licht, A. N., & Sagiv, L. 2011. Shareholders and Stakeholders: How Do Directors Decide? SSRN Electronic Journal, March. https://doi.org/10.2139/ssrn.1549482
Anthony, R. ., & Govindarajan, V. 2011. Management Control System (12th ed.). Salemba Empat.
Appiah, B. K., Donghui, Z., Majumder, S. C., & Monaheng, M. P. 2020. Effects of environmental strategy, uncertainty and top management commitment on the environmental performance: Role of environmental management accounting and environmental management control system. International Journal of Energy Economics and Policy, 10(1), 360–370. https://doi.org/10.32479/ijeep.8697
Bao, Y., Vedina, R., Moodie, S., & Dolan, S. 2012. Catalan nurses. 631–641. https://doi.org/10.1111/j.1365-2648.2012.06045.Abstract
Brummette, J., & Zoch, L. M. 2016. How stakeholders’ personal values influence their value expectations for legitimate organizations. Corporate Communications: An International Journal, 21(3), 309–321. https://doi.org/10.1108/CCIJ-02-2015-0009
Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. 2021. The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management. Journal of Management Studies, 58(6), 1441–1470. https://doi.org/10.1111/joms.12684
Dylag, A., Jaworek, M., Karwowski, W., Kozusznik, M., & Marek, T. 2013. Discrepancy between individual and organizational values: Occupational burnout and work engagement among white-collar workers. International Journal of Industrial Ergonomics, 43(3), 225–231. https://doi.org/10.1016/j.ergon.2013.01.002
Frooman, J. 1999. Stakeholder influence strategies. Academy of Management Review, 24(2), 191–205. https://doi.org/10.5465/AMR.1999.1893928
Ghosh, D., Ho, J. L. Y., & Miya, H. 2012. Strategy, Incentive Design and Performance: Empirical Evidence. SSRN Electronic Journal, 1–48. https://doi.org/10.2139/ssrn.1659689
Gomez-Conde, J., Lunkes, R. J., & Rosa, F. S. 2019. Environmental innovation practices and operational performance: The joint effects of management accounting and control systems and environmental training. Accounting, Auditing and Accountability Journal, 32(5), 1325–1357. https://doi.org/10.1108/AAAJ-01-2018-3327
Grube, J. W., Mayton, D. M., & Ball‐Rokeach, S. J. 1994. Inducing Change in Values, Attitudes, and Behaviors: Belief System Theory and the Method of Value Self‐Confrontation. Journal of Social Issues, 50(4), 153–173. https://doi.org/10.1111/j.1540-4560.1994.tb01202.x
Henri, J. F., & Journeault, M. 2010. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63–80. https://doi.org/10.1016/j.aos.2009.02.001
Henri, J. F., Journeault, M., & Brousseau, C. 2017. Eco-control change and environmental performance: A longitudinal perspective. Journal of Accounting and Organizational Change, 13(2), 188–215. https://doi.org/10.1108/JAOC-04-2016-0023
Herath, G. 2005. Sustainable development and environmental accounting: The challenge to the economics and accounting profession. International Journal of Social Economics, 32(12), 1035–1050. https://doi.org/10.1108/03068290510630999
Hobson, J. L., Mellon, M. J., & Stevens, D. E. 2011. Determinants of moral judgments regarding budgetary slack: An experimental examination of pay scheme and personal values. Behavioral Research in Accounting, 23(1), 87–107. https://doi.org/10.2308/bria.2011.23.1.87
Huynh, Q. L., & Lan, T. T. N. 2021. Importance of Environmentally Managerial Accounting To Environmental and Economic Performance. International Journal of Energy Economics and Policy, 11(5), 381–388. https://doi.org/10.32479/ijeep.11511
Ismail, T., Ibrani, E. Y., & Ulmi, F. 2011. Pengaruh ECO-Control Terhadap Kinerja Ekonomi dengan Kinerja Lingkingan Sebagai variabel Intervening. Simposium Nasional Akuntansi XIV Aceh 2011, 21–22.
Kasale, L. L., Winand, M., & Morrow, S. 2019. A stakeholder approach to performance management in Botswana National Sport Organisations. Managing Sport and Leisure, 24(4), 226–243. https://doi.org/10.1080/23750472.2019.1612269
Lawrence, A., & Lawrence, P. 2009. Values congruence and organisational commitment: P-O fit in higher education institutions. Journal of Academic Ethics, 7(4), 297–314. https://doi.org/10.1007/s10805-010-9103-2
Lothe, S., Myrtveit, I., & Trapani, T. 1999. Compensation systems for improving environmental performance. Business Strategy and the Environment, 8(6), 313–321. https://doi.org/10.1002/(sici)1099-0836(199911/12)8:6<313::aid-bse219>3.3.co;2-3
Luoma-aho, V., Olkkonen, L., & Lähteenmäki, M. 2013. Expectation management for public sector organizations. Public Relations Review, 39(3), 248–250. https://doi.org/10.1016/j.pubrev.2013.02.006
Mayndarto, E. C., & Murwaningsari, E. 2021. the Effect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial …. Journal of Industrial Engineering & …, 2(2), 35–38. https://www.jiemar.org/index.php/jiemar/article/view/126
Nahartyo, E., & Utami, I. 2016. Panduan Praktis Riset Eksperimen. Indeks. Jakarta
O’Brien, T. 2010. Stuck in the Middle: Maintaining the Organizational Legitimacy of the Regional Environmental Center. Voluntas, 21(3), 339–357. https://doi.org/10.1007/s11266-010-9130-z
Olander, S. 2007. Stakeholder impact analysis in construction project management. Construction Management and Economics, 25(3), 277–287. https://doi.org/10.1080/01446190600879125
[PerMen] Peraturan Menteri Lingkungan Hidup Republik Indonesia Nomor 3 Tahun 2014 Tentang Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup, 2014.
Pflieger, J., Fischer, M., Kupfer, T., & Eyerer, P. 2005. The contribution of life cycle assessment to global sustainability reporting of organizations. Management of Environmental Quality: An International Journal, 16(2), 167–179. https://doi.org/10.1108/14777830510583182
Pohling, R., Bzdok, D., Eigenstetter, M., Stumpf, S., & Strobel, A. 2016. What is Ethical Competence? The Role of Empathy, Personal Values, and the Five-Factor Model of Personality in Ethical Decision-Making. Journal of Business Ethics, 137(3), 449–474. https://doi.org/10.1007/s10551-015-2569-5
Rodrigue, M., Magnan, M., & Boulianne, E. 2013. Stakeholders’ influence on environmental strategy and performance indicators: A managerial perspective. Management Accounting Research, 24(4), 301–316. https://doi.org/10.1016/j.mar.2013.06.004
Rutledge, R. W., & Karim, K. E. 1999. The influence of self-interest and ethical considerations on managers’ evaluation judgments. Accounting, Organizations and Society, 24(2), 173–184. https://doi.org/10.1016/S0361-3682(98)00027-0
Schaltegger, B. and B. 2006. Chapter 1 Sustainability Accounting And Reporting : Development , Linkages And Reflection : What is Understood by Corporate Sustainability ? Management, 1–33.
Schultz, P. W., Gouveia, V. V., Cameron, L. D., Tankha, G., Schmuck, P., & Franěk, M. 2005. Values and their relationship to environmental concern and conservation behavior. Journal of Cross-Cultural Psychology, 36(4), 457–475. https://doi.org/10.1177/0022022105275962
Solovida, G. T., & Latan, H. 2017. Linking Environmental Strategy to Environmental Performance : Mediation Role of Environmental Management Accounting Sustainability Accounting , Management and Policy Journal Article information : Sustainability Accounting, Management and Policy Journal, 8, 595–619.
Steg, L. (2008). Value Orientations to Explain Beliefs Related to Environmental Significant Behavior. Environment and Behavior, 40(3), 330–354.
Stern, P. C., & Dietz, T. 1994. The Value Basis of Environmental Concern. Journal of Social Issues, 50(3), 65–84.
Thasman, P., & Raelin, J. 2015. Who and What Really Matters to the Firm: Moving Stakeholder Salience beyond Managerial Perceptions.
[UU] Undang-undang Nomor 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan Hidup, 2009.
Weber, J., & Urick, M. J. 2017. Examining the Millennials’ Ethical Profile: Assessing Demographic Variations in Their Personal Value Orientations. Business and Society Review, 122(4), 469–506. https://doi.org/10.1111/basr.12128
Wood, D. J., & Jones, R. E. 2016. Stakeholder Mismatching: A Theoretical Problem in Empirical Research on Corporate Social Performance. The Corporation and Its Stakeholders, 3(3), 315–363. https://doi.org/10.3138/9781442673496-015
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2022-05-23
How to Cite
Ariyani, A., & Supriyono, R. A. (2022). ECO-CONTROL DAN NILAI PERSONAL MANAJEMEN TERHADAP KINERJA LINGKUNGAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 182-196. https://doi.org/10.31955/mea.v6i2.2019
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