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Pengaruh Corporate Governance Dan Environmental Performance Terhadap Competitive Advantage Dan Financial Performance: Studi pada perusahaan sub sektor chemical, pharmaceutical, dan machinery yang terdaftar di Japan Exchange Group tahun 2013-2018
Amalia Agista Maharani, 2023. Program Pascasarjana Universitas
Brawijaya Malang. Pengaruh Corporate Governance dan Environmental
Performance terhadap Competitive Advantage dan Financial Performance (Studi
pada Perusahaan Sub Sektor Chemical, Pharmaceutical, dan Machinery yang
terdaftar di Japan Exchange Group tahun 2013 – 2018). Komisi Pembimbing:
Ketua: Nila Firdausi Nuzula, S.Sos., M.Si., Ph.D., Anggota: Cacik Rut Damayanti,
S.Sos, M.Prof. Acc., DBA.
Corporate governance atau tata kelola perusahaan menjadi salah satu
topik yang banyak dijadikan penelitian dalam lingkup organisasi. Memasuki abad
21 ini, diskusi mengenai topik corporate governance telah beralih ke arah isu sosial
kontemporer salah satunya isu lingkungan. Studi ini bertujuan untuk mengetahui
bagaimana environmental performance, corporate governance, competitive
advantage, dan financial performance terkait satu sama lain di Jepang.
Jenis penelitian yang digunakan adalah explanatory research dengan
pendekatan kuantitatif. Variabel yang digunakan adalah variabel bebas (eksogen)
terdiri dari corporate governance, sementara variabel endogen adalah
environmental performance, competitive advantage dan financial performance.
Data yang digunakan adalah data dari perusahaan sub sektor chemical,
pharmaceutical, dan machinery yang terdaftar di Japan Exchange Group pada
tahun 2013 – 2018. Metode analisis yang digunakan adalah Partial Least Square
(PLS) dengan bantuan software WarpPLS 6.0.
Hasil dari penelitian ini menemukan bahwa corporate governance
berpengaruh signifikan terhadap environmental performance, competitive
advantage, dan financial performance. Environmental performance berpengaruh
tidak signifikan terhadap competitive advantage dan financial performance,
sedangkan competitive advantage berpengaruh signifikan terhadap financial
performance. Berkaca dari hasil penelitian dengan menggunakan perusahaan
Jepang sebagai objek penelitian, maka disarankan kepada pemerintah Indonesia
khususnya Kementerian Lingkungan Hidup dan Kehutanan untuk dapat
mengimplementasikan upaya pelestarian yang dilakukan negara Jepang dengan
mengembangkan kebijakan pelestarian lingkungan dengan adanya penerapan
dan pengungkapan akuntansi lingkungan.
Amalia Agista Maharani, 2023. Postgraduate Program, University of
Brawijaya Malang. The Effect of Corporate Governance and Environmental
Performance on Competitive Advantage and Financial Performance (Study on
Chemical, Pharmaceutical, and Machinery Sub-Sector Companies Listed on the
Japan Exchange Group 2013 – 2018). Supervisor: Nila Firdausi Nuzula, S.Sos.,
M.Sc., Ph.D., Co Supervisor: Cacik Rut Damayanti, S.Sos, M.Prof. Acc., DBA.
Corporate governance is one of the topics that is widely used as research
within the scope of the organization. Entering the 21st century, discussions on the
topic of corporate governance have shifted towards contemporary social issues,
one of which is environmental issues. This study aims to find out how
environmental performance, corporate governance, competitive advantage, and
financial performance are related to each other in Japan.
The type of research used is explanatory research with a quantitative
approach. The variables used are independent (exogenous) variables consisting
of corporate governance, while endogenous variables are environmental
performance, competitive advantage, and financial performance. The data used is
data from chemical, pharmaceutical, and machinery sub-sector companies
registered with the Japan Exchange Group in 2013 – 2018. The analytical method
used is Partial Least Square (PLS) with the help of WarpPLS 6.0 software.
The results of this study found that corporate governance has a significant
effect on environmental performance, competitive advantage, and financial
performance. Environmental performance has no significant effect on competitive
advantage and financial performance, while competitive advantage affects
financial performance. Reflecting on the results of research using Japanese
companies as research objects, it is suggested to the Indonesian government,
especially the Ministry of Environment and Forestry, be able to implement
conservation efforts by the Japanese state by developing environmental
conservation policies by implementing and disclosing environmental accounting.
2023104 | TES 658.40 MAH p 2023 k.1 | Fadel Muhammad Resource Center (Ilmu Terapan) | Tersedia |
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