CD Disertasi

Pengaruh Akuntansi Hijau, Perempuan Dalam Jajaran Direksi, Kinerja Lingkungan, Dan Efek Moderasi Pengungkapan Csr Terhadap Pembangunan Berkelanjutan

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Background and Purpose : The government's efforts in improving sustainable development are shown by the existence of regulations or regulations that apply to suppress company practices that damage the environment due to the waste produced. Specifically for sustainable palm oil development practices, the government has enforced companies to run company operations paying attention to sustainability. However, until now there are still often cases of environmental pollution due to industrial waste. Therefore, the issue of environmental damage caused by companies causes the goals of sustainable development to not be able to run as expected. This study reviews three dimensions, namely economic, social and ecological. The economic dimension will be examined related to the implementation of green accounting, in the social dimension, namely women on board of directors or women on board related to gender equality factors, and the ecological dimension, namely environmental auditing through environmental performance and the role of Corporate Social Responsibility disclosure as moderation. Material and Methods: The study used a quantitative approach. Quantitative data are collected by documentation studies using secondary data. Secondary data in the form of annual reports and continuous reports for 2019-2021 companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia. Then, it was analyzed by descriptive statistical analysis, Persian Least Square (PLS) analysis, and independent sample t test analysis. Results and Discussions : Based on the results of descriptive statistical analysis shows that palm oil companies have implemented sustainable development with an average sustainable development rate of 73.9 percent, the implementation of green accounting in palm oil companies by 75.6 percent, women on the board of directors in palm oil companies on average there is 1 person, in each palm oil company in Indonesia and Malaysia has 2 certificates to measure environmental performance and average Corporate Social Responsibility disclosure rate of 74 percent. The results of the Persian Least Square (PLS) analysis show that the implementation of green accounting (β= 0.231; p < 0.05), women on the board of directors (β= 0.272; p < 0.05) and environmental performance (β= 0.285; p < 0.05) affect the sustainable development of oil palm. Then, CSR disclosure strengthens the relationship between the implementation of green accounting (β= 0.293; p < 0.05) and environmental performance (β= 0.150;

p < 0.05) on the sustainable development of palm oil companies. However, CSR disclosures do not strengthen the relationship between women on the board of directors (β= -0.125; p > 0.05) towards the sustainable development of palm oil companies. The results of the independent sample t-test showed a significant value of 0.755 greater than 0.05, meaning that there was no difference in sustainable development indicators in Indonesian and Malaysian palm oil companies. Conclusion : Factors such as green accounting implementation, women on the board of directors and environmental performance can affect the sustainable development of palm oil companies. The role of CSR disclosure can strengthen the relationship between the implementation of green accounting and environmental performance on sustainable development but does not strengthen the relationship between women on the board of directors on sustainable development. Then, sustainable development in Malaysia and Indonesia, has taken the same path with similar results, both have sought to address environmental problems in the oil palm plantation industry.


Bibliography: 130 pieces (From 1975 to 2022)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110346949

Penerbit

Pekanbaru : Universitas Riau – PASCASARJANA – S3 Ilmu Lingkungan., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110346949

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (DISERTASI) ILMU LINGKUNGAN

Info Detail Spesifik

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Pernyataan Tanggungjawab

Mutia

Versi lain/terkait

Lampiran Berkas

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