Jurnal Akuntansi, Audit dan Aset (AAA)
Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH RUMAH SAKIT DI KOTA JAYAPURA

Oeghoede, Christy J. A. (Unknown)
Rofingatun, Siti (Unknown)
Larasati, Rudiawie (Unknown)



Article Info

Publish Date
23 Feb 2021

Abstract

This study aims to examine the application of environmental accounting to waste management inhospitals in the city of Jayapura. This study used a survey in the form of a questionnaire to hospitalemployee respondents. The population in this study amounted to 70 people spread across fourhospitals including Jayapura Hospital, Abepura Hospital, Bhayangkara Hospital, and DianHarapan Hospital. The sampling technique in this study using purposive sampling in order toobtain the results of 50 people/respondents. The data analysis in this research used a validity test,reliability test, and structural model with the WarpPLS 7.0 program.The results of this study indicate that (1) the environmental responsibility variable has a positiveand significant effect on hospital waste management, and (2) the monetary environmentalaccounting variable has a positive and insignificant effect on hospital waste management.

Copyrights © 2020






Journal Info

Abbrev

maksi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit, dan Aset merupakan jurnal ilmiah yang diterbitkan oleh Universitas Cenderawasih, Program Studi Magister Akuntansi. Jurnal Akuntansi, Audit, dan Aset menyediakan forum interaktif sebagai penghubung antara dunia akademik dan praktik di bidang akuntansi, audit, dan asset. ...