Analisis Penerapan Akuntansi Lingkungan terhadap Kinerja Lingkungan pada Perusahaan di Sumatera Utara
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Institusion

Universitas Sumatera Utara

Author

Panjaitan, Imanuel Armando

Subject

Environmental Responsibility 

Datestamp

2018-12-21 01:50:27 

Abstract :
This study aims to determine the effect of environmental responsibility, environmental accounting report, and environmental audit on environmental performance at companies in North Sumatra. This research is a kind of causal associative research. Sample selection was done by using convinience sampling method and obtained 31 companies as sample. The data used is primary data. This study uses SPSS version 20.0. The results showed that partially variable environmental responsibility and environmental accounting report have a significant effect on environmental performance while environmental audit has no significant effect on environmental performance. Simultaneously, the result of the research shows that the variable of environmental responsibility, environmental accounting report, and environmental audit together have positive and significant effect on the environmental performance. Where the significance level is seen from the sig value, which shows the number <0.05.