Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 6, No 1 (2022)

Determinan Keberlanjutan Perusahaan: Bukti Kemampuan Inovasi dan Knowledge Sharing

Annisa Wulandari (Universitas Airlangga)
Dina Indriana (Unknown)
Arya Aji Aditya (Unknown)



Article Info

Publish Date
30 Sep 2022

Abstract

The purpose of this study is to investigate the relationship between knowledge management sharing (KMS) and green process innovation (GPI) to corporate sustainable development (CSD). This quantitative study employed ordinary least squares regression technique. Companies that received awards in the Asia Sustainability Reporting Rating between 2018 until 2020 were the population of the study. This study employed a purposive sampling technique, yielding a total of 57 final samples. The findings indicate that KMS has negative and insignificant effect on CSD whereas GPI has positive and significant effect. KMS can not have an impact on CSD because it requires antecedents to achieve innovation in the form of sustainability. GPI is an implementation of business sustainability in accordance with CSD objectives.AbstrakTujuan penelitian ini adalah untuk menguji hubungan knowledge management sharing (KMS) dan green process innovation (GPI) terhadap corporate sustainable development (CSD). Jenis penelitian ini merupakan penelitian kuantitatif dengan metode regresi Ordinary Least Square. Populasi dari penelitian ini adalah perusahaan yang meraih penghargaan dalam Asia Sustainability Reporting Rating selama periode 2018-2020. Teknik purposive sampling menghasilkan sejumlah 57 sampel akhir. Hasil analisis menunjukkan bahwa KMS memiliki pengaruh negatif dan tidak signifikan terhadap CSD, sedangkan GPI secara positif dan signifikan memengaruhi CSD. Penelitian mengindikasikan bahwa KMS tidak dapat memengaruhi CSD karena membutuhkan anteseden untuk mencapai inovasi berupa keberlanjutan. GPI merupakan sebuah implementasi dari keberlanjutan bisnis yang sesuai dengan tujuan CSD.         

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Journal Info

Abbrev

jraam1

Publisher

Subject

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

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...