Jurnal Akuntansi Indonesia
Vol. 16 No. 1 (2020): Februari

KETERLIBATAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI OPERASI TERHADAP INOVASI PROSES PRODUKSI

Retno Mustika Dewi (Politeknik Negeri Malang)
Annisa Fatimah (a:1:{s:5:"en_US"
s:35:"Akuntansi, Politeknik Negeri Malang"
})
Nurafni Eltivia (Politeknik Negeri Malang)

Article Info

Publish Date
27 Oct 2020

Abstract

This study examine the effect of the implementation of environmental management accounting and operation strategy on the innovation of production process. The analysis method used was multiple linear regression. The results of the study showed that environmental management accounting affected the production process innovation. The second hypothesis concluded that the operating strategy had no effect on the innovation of the production process. Simultaneous result showed that the environmental management accounting and operating strategies had a significant positive effect on the innovation of the production process

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Journal Info
Jurnal Akuntansi Indonesia
Website

Abbrev

JAI

Publisher

Universitas Gajayana Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI ...