Pengaruh Tanggungjawab Lingkungan, Legitimasi, Dan Peluang Daya Saing Terhadap Penerapan Environmental Accounting Pada Rumah Sakit Di Kota Jayapura
DOI:
https://doi.org/10.52062/.v1i1.1910Abstract
Environmental accounting is a term that is related to how the management of an organization is doingtheir daily operation has an obligation to protect the environment, which also could affect the
interest parties in making decisions regarding the performance of the organization, legitimation, and
opportunities for competitiveness. This research aims to examine whether environmental
responsibility, legitimation, and opportunities for competitiveness affect the implementation of
environmental accounting at hospitals in Jayapura city. In this research, the employees of the five (5)
hospitals located in Jayapura city are concluded as research population. The sample of the
population in this research is limited solely to the type of certain person who could provide particular
information that could assist this research. The Quantitative approaches have been used in this study
with 40 respondents as a research sampling. The result of this study has provided empirical evidence
that environmental responsibility and opportunities for competitiveness partially have significant
effects on the implementation of environmental accounting. However, legitimation has no significant
effect on the implementation of environmental accounting. Due to the limitation of a number of research
sample that is collected, therefore the independent variable and the dependent variable in this
research is transformed to enhance the measurement level of the ordinal scale to an interval scale. Then,
the Method of Successive Intervals is used as a tool to enhance the measurement level from an ordinal
scale to an interval scale that can be used as a data input in SPSS analysis.
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References
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Accounting Vol.12, pp. 269–292.
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pp-349-365.
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Certified Accountants Educational Trust.
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Irianti, Nur. 2008. Penerapan Green Accounting Bagi Rumah Sakit Sektor Publik Dalam Rangka
Mendukung Peran Akuntansi Manajemen. Skripsi Sekolah tinggi Akuntansi Negara.,
Tangerang Selatan.
Johnson. M.J. 2010. Summarizing Green Practices in U.S. Hospital. Critical Perspective on
Accounting Journal, Vol.18, pp-231-237.
Kementerian Kesehatan Republik Indonesia, 2004. Keputusan Menteri Kesehatan Republik
Indonesia Nomor 1197/MENKES/SK/X/2004. Jakarta.
American Institute of Certified Public Accounting., 2000. Accounting Terminology Bulettin. USA.
Bebbington, J. dan Gonzalez, C.L. 2001. Accounting Change or Intstitutional Appropriation? A Case
Study Of The Implementation Of Environmental Accounting, Critical Perspectives on
Accounting Vol.12, pp. 269–292.
Bebbington, J., Gray,R., Thomson, I. dan Walters, D. 1997. Accountants Attitudes and
Environmentally Sensitive Accounting, Accounting and Business Research, Vol. 94, pp. 51-75.
Bebbington, J. 1999. Environmental Paradigms and Organisations with an Environmental Mission.
Accounting and Business Research, Vol. 102, pp. 76-82.
Bebbington, J., Larrinaga, C. dan Moneva, J.M. 2007. Corporate Social Reporting and Reputation
Risk Management, Social and Environmental Accoounting Research vol. 337.
Bebbington, J. dan Gonzalez, C.L. 2008. Carbon Trading: Accounting and Reporting Issues. Europan
Accounting Review, Vol. 17, pp. 697-717.
Bebbington, J., dan Barter N. 2009. Pursuing Environmental Sustainability, Certified Accountants
Educational Trust, Vol. 116.
Bebbington, J., Lovell, H. dan Gonzalez, C.L. 2010. Accounting for Carbon, Certified Accountants
Educational Trust.
Contraffatto, M. dan Burns J. 2013. Social and Environmental Accounting, Organisational Change
and Management Accounting: A Processual View, Management Accounting Research, Vol.24,
pp-349-365.
Dart, R. dan Hill, S. 2010. Green Matters? An Exploration of Environmental Performance in the
Nonprofit Sector, Non Provit & Leadership.
Djadjadiningrat, S.T. 2014. Green Economy. Bandung: Rekayasa Sains.
Direktorat Jenderal Bina Layanan Kesehatan. Profil jumlah Rumah Sakit di Indonesia.Diakses dari
sirs.buk.depkes.go.id/rsonline/report /report_by_catrs.php tanggal 29 April 2016.
Elyafei, S. 2012. Penerapan Akuntansi Lingkungan di RSUD Tarakan Jakarta. Skripsi Fakultas
Ekonomi Universitas Bina Nusantara. Jakarta.
G4.2013. Global Reporting Intiative. Amsterdam.
Global Green and Healthy Hospitals. 2010. A Comprehensive Envrionmental Helath Agenda for
Hospitasl and Health System Around The World.
Gozali, Imam.2007. Easy Way to SPSS 17. Jakarta: Salemba Empat.
Gray, R. 1996. Environmental Accounting, Managerialism and Sustainability: Is the Planet Safe In
The Hands of Business and Accounting?. Social and Environmental Accounting Research.
Gray, R.,Bebbington, J. dan Kirk, E. 2001. Full Cost Accounting: An Agenda for Action. London:
Certified Accountants Educational Trust.
Gray, R. 2008. Social and Environmental Accounting and Reporting: From Ridicule to Revolution?
From Hope to Hubris?-A Personal Review of the Field, Social and Envrionmental Accounting
Research, Vol. 2 pp.3-18.
Harahap, S.S. 2001. Teori Akuntansi. Jakarta: PT. Raja Grafindo Persada.
Ikatan Akuntan Indonesia. 2013. Exposure Draft Pernyataan Standar Akuntansi Keuangan no.01
tentang Penyajian Laporan Keuangan. Jakarta.
International Federation of Accountants (IFAC).2005. Environmental Management Accounting,
International Guidance Document.
Irianti, Nur. 2008. Penerapan Green Accounting Bagi Rumah Sakit Sektor Publik Dalam Rangka
Mendukung Peran Akuntansi Manajemen. Skripsi Sekolah tinggi Akuntansi Negara.,
Tangerang Selatan.
Johnson. M.J. 2010. Summarizing Green Practices in U.S. Hospital. Critical Perspective on
Accounting Journal, Vol.18, pp-231-237.
Kementerian Kesehatan Republik Indonesia, 2004. Keputusan Menteri Kesehatan Republik
Indonesia Nomor 1197/MENKES/SK/X/2004. Jakarta.
