PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI TERHADAP INOVASI

Oktarlina, Viviyana (2017) PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI TERHADAP INOVASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research was aimed to determine that environmental management accounting and strategy can be effect together to innovation. The population was a manager at the industry companies registered in the Central Bureau of Statistics in Palembang in 2013. The sample was selected by using purposive sampling method. The managers used as this sample in this research were experienced minimal 1 year. The research sample obtained was 70 responden. The hypothesis the testing used multiple linear regression analysis with SPSS ver.17,0. The test results showed that the first hypothesis (H1) which stated that environmental management accounting did not gave any effect to innovation, rejected. The second hypothesis (H2) which stated that strategy gave an effect on innovation, accepted. The third hypothesis (H3) which stated that environmental management accounting and stategy that did together gave an effect to innovation. Keywords: Environmental Management Accounting, Strategy, Inovation

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