Dinamika Akuntansi Keuangan dan Perbankan
Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015

THE SURVEY OF ENVIRONMENTAL STRATEGY ON INDONESIA CORPORATIONS: A REPLICATION MODEL

Ranto P. Sihombing (Unknown)
Monika Palupi (Unknown)
Stephana Dyah Ayu (Unknown)
Vena Purnamasari (Unknown)



Article Info

Publish Date
29 Dec 2015

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.

Copyrights © 2015






Journal Info

Abbrev

fe9

Publisher

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...