Stakeholder Pressure, Environmental Strategies, and Hotel Performance
The Role of Environmental Management Accounting
DOI:
https://doi.org/10.23887/jiah.v14i3.87939Kata Kunci:
stakeholders’ pressure, environmental strategies, environmental management accounting (EMA)Abstrak
Penelitian ini bertujuan untuk mengetahui peran tekanan pemangku kepentingan, strategi lingkungan, dan akuntansi manajemen lingkungan (EMA) pada industri perhotelan terhadap keunggulan kompetitif perusahaan. Penelitian tentang pentingnya kegiatan usaha yang ramah lingkungan dalam hal ini strategi perusahaan terkait dengan kegiatan ramah lingkungan, khususnya penerapan akuntansi manajemen lingkungan (EMA) pada industri perhotelan, menjadi penting karena hotel merupakan salah satu fasilitas penunjang pariwisata. yang melibatkan manusia, makhluk hidup, dan lingkungan hidup. Analisis data dilakukan dengan menggunakan analisis Regresi Linier Berganda dengan bantuan aplikasi SPSS (Statistical Package for the Social Sciences) versi 24. Hasil analisis menunjukkan: Tekanan pemangku kepentingan tidak berpengaruh terhadap keunggulan bersaing, Strategi lingkungan berpengaruh positif terhadap keunggulan bersaing, Penerapan akuntansi manajemen lingkungan (EMA) berpengaruh positif terhadap keunggul an bersaing.
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