Apakah Carbon Emission Disclosure Memediasi Pengaruh Eco-Control Terhadap Kinerja Keuangan dan Kinerja Lingkungan?

Wicaksono, Crescentiano Agung (2019) Apakah Carbon Emission Disclosure Memediasi Pengaruh Eco-Control Terhadap Kinerja Keuangan dan Kinerja Lingkungan? Jurnal thesis, STIE YKPN.

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Abstract

Climate change is one of the global phenomena and becomes a big problem, especially related to carbon emission produced by company operational activities. The purpose of this study is to examine carbon emission disclosure on mediating the effect of eco-control on financial performance and environmental performance. The companies used as samples are manufacturing companies listed in Indonesia Stock Exchange. The observation period is according to the Kyoto Protocol’s second commitment started from 2013 to 2017. The measurement of carbon emission disclosure uses a checklist developed based on the information request sheet from CDP (Carbon Disclosure Project). The method used in the assessment of the extent of disclosure is the content analysis method. Eco-control consists of three important practices: performance, budgeting, and incentive measurement. These practices have been chosen because they represent control tools in literature developed by the field of management accounting. Data analysis method to conduct this research is Partial Least Square (PLS) method by using WarpPLS 6.0 application. The test result shows that eco-control has a positive effect on carbon emission disclosure, financial performance, and environmental performance. Furthermore, the test result shows that carbon emission disclosure is able to mediate the effect of eco-control on financial performance and environmental performance.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number WIC a 409/2019
Uncontrolled Keywords: carbon emission disclosure, eco-control, financial performance, environmental performance
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 03 Jul 2019 02:23
Last Modified: 03 Jul 2019 02:23
URI: http://repository.stieykpn.ac.id/id/eprint/171

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