PENGARUH GREEN PRODUCT INNOVATION, GREEN PROCESS INNOVATION DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN DENGAN AKUNTANSI MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi pada Indeks SRI-KEHATI Periode 2018-2022)

RETNO, PANGESTI (2023) PENGARUH GREEN PRODUCT INNOVATION, GREEN PROCESS INNOVATION DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN DENGAN AKUNTANSI MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi pada Indeks SRI-KEHATI Periode 2018-2022). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Pada era sekarang dimana perekonomian semakin berkembang pesat, tentunya menjadi tantangan bagi setiap perusahaan. Mengingat proses bisnis perusahaan-perusahaan besar yang tidak ramah lingkungan membuat polusi udara dan pencemaran lingkungan yang dapat berdampak pada global waming. Adapun rumusan masalah pada penelitian ini yaitu: 1) Apakah green product innovation berpengaruh terhadap kinerja keuangan? 2) Apakah green process innovation berpengaruh terhadap kinerja keuangan? 3) Apakah environmental performance berpengaruh terhadap kinerja keuangan? 4) Apakah akuntansi manajemen lingkungan memoderasi pengaruh green product innovation terhadap kinerja keuangan? 5) Apakah akuntansi manajemen lingkungan memoderasi pengaruh green process innovation terhadap kinerja keuangan? 6) Apakah akuntansi manajemen lingkungan memoderasi pengaruh environemental performance terhadap kinerja keuangan? Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder model panel dari tahun 2018- 2022 di peroleh dari website BEI, kementerian lingkungan hidup dan masing-masing perusahaan. Teknik pengumpulan sampel pada penelitian ini menggunakan metode purposive sampling dengan sampel berjumlah 25 perusahaan dalam pengamatan 5 tahun sehingga total data pengamatan berjumlah 125 sampel. Hasil penelitian menunjukkan bahwa green product innovation dan green process innovation tidak berpengaruh terhadap kinerja keuangan, environmental performance berpengaruh positif terhadap kinerja keuangan, akuntansi manajemen lingkungan tidak mampu memoderasi green product innovation dan green process innovation terhdap kinerja keuangan, dan akuntansi manajemen lingkungan mampu memoderasi green product innovation terhadap kinerja keuangan pada indeks SRI-KEHATI periode 2018-2022. Kata kunci: Green Product Innovation, Green Process Innovation, Environmental Performance, Kinerja Keuangan, Akuntansi Manajemen Lingkungan. ABSTRACT In the current era where the economy is growing rapidly, of course it is a challenge for every company. Considering that the business processes of large companies that are not environmentally friendly create air pollution and environmental pollution which can have an impact on global waming. The problem formulation in this research is: 1) Does green product innovation have an effect on financial performance? 2) Does green process innovation affect financial performance? 3) Does environmental performance have an effect on financial performance? 4) Does environmental management accounting moderate the effect of green product innovation on financial performance? 5) Does environmental management accounting moderate the influence of green process innovation on financial performance? 6) Does environmental management accounting moderate the influence of environmental performance on financial performance? This research is quantitative research. The type of data used is panel model secondary data from 2018-2022 obtained from the IDX website, the environment ministry and each company. The sample collection technique in this research used a purposive sampling method with a sample of 25 companies in 5 years of observation so that the total observation data amounted to 125 samples. The research results show that green product innovation and green process innovation have no effect on financial performance, environmental performance has a positive effect on financial performance, environmental management accounting is not able to moderate green product innovation and green process innovation on financial performance, and environmental management accounting is able to moderate green product innovation on financial performance on the SRI-KEHATI index for the 2018-2022 period. Keywords: Green Product Innovation, Green Process Innovation, Environmental Performance, Financial Performance, Environmental Management Accounting.

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