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29 December 2015
THE SURVEY OF ENVIRONMENTAL STRATEGY ON INDONESIA CORPORATIONS: A REPLICATION MODEL
Dinamika Akuntansi Keuangan dan Perbankan
Universitas Stikubank
đ Abstract
Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.
âšī¸ Informasi Publikasi
Tanggal Publikasi
29 December 2015
Volume / Nomor / Tahun
Volume 4, Nomor 1, Tahun 2015
đ HOW TO CITE
P. Sihombing, Ranto; Palupi, Monika; Dyah Ayu, Stephana; Purnamasari, Vena, "THE SURVEY OF ENVIRONMENTAL STRATEGY ON INDONESIA CORPORATIONS: A REPLICATION MODEL," Dinamika Akuntansi Keuangan dan Perbankan, vol. 4, no. 1, Dec. 2015.
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