PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP STRATEGI DAN INOVASI PERUSAHAAN PT. POWER STEEL INDONESIA PABRIK BAJA

Abstract

Environmental management accounting is one of the environmental accounting concepts used to manage environmental costs incurred by the products and processes produced by the company. Therefore, environmental management accounting can be used as a strategy and innovation in developing a company. In this case the author will conduct a case study related to the influence of environmental management accounting at PT. Power Steel Indonesia Tangerang Steel Factory. Writer will use an associative quantitative research approach. Which the author will connect and test the two variables. This study aims to determine the effect of implementing environmental management accounting on the strategy and innovation of PT. Power Steel Indonesia which is a company engaged in the steel factory in the city of Tangerang. This study uses an associative quantitative method, namely as a research method based on philosophy and is used to examine a sample.  The analytical assistance method used is simple linear regression with SPSS version 26. Collecting data in this study is to use a questionnaire. The sample in this study was the finance and production divisions at PT. Power Steel Indonesia Tangerang City, with a total sample of 43 respondents using the Purposive Sampling Technique. The results showed that the instruments used in this study were significant and valid through validity and reliability testing using Pearson Correlation and Croanbach Alpha, with a critical value of r table of 0.254 for a sample of 43 individuals. Simultaneous results (Test F) obtained a significance value of 0.000, it is known if the significance value is <0.05, it can be said that the environmental management accounting variable (X) simultaneously has a significant effect on innovation (Y2).