ECO-CONTROL DAN NILAI PERSONAL MANAJEMEN TERHADAP KINERJA LINGKUNGAN

  • Asri Dwi Ariyani Universitas Alma Ata, Yogyakarta
  • R. A. Supriyono Universitas Gadjah Mada, Yogyakarta

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.

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Published
2022-05-23
How to Cite
Ariyani, A., & Supriyono, R. A. (2022). ECO-CONTROL DAN NILAI PERSONAL MANAJEMEN TERHADAP KINERJA LINGKUNGAN. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(2), 182-196. https://doi.org/10.31955/mea.v6i2.2019