{"id":"https://openalex.org/W4285417600","doi":"https://doi.org/10.51211/joia.v6i1.1495","title":"Nilai Perusahaan: Kontribusi Penerapan Akuntansi Manajemen Lingkungan Pada Perusahaan Industri Manufaktur di Banten","display_name":"Nilai Perusahaan: Kontribusi Penerapan Akuntansi Manajemen Lingkungan Pada Perusahaan Industri Manufaktur di Banten","publication_year":2021,"publication_date":"2021-07-10","ids":{"openalex":"https://openalex.org/W4285417600","doi":"https://doi.org/10.51211/joia.v6i1.1495"},"language":"id","primary_location":{"id":"doi:10.51211/joia.v6i1.1495","doi":"https://doi.org/10.51211/joia.v6i1.1495","is_oa":true,"landing_page_url":"https://doi.org/10.51211/joia.v6i1.1495","pdf_url":"http://ejournal-binainsani.ac.id/index.php/JOIA/article/download/1495/1282","source":{"id":"https://openalex.org/S4210236672","display_name":"JURNAL ONLINE INSAN AKUNTAN","issn_l":"2528-0163","issn":["2528-0163"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276589","host_organization_name":"Universitas Bina Insani","host_organization_lineage":["https://openalex.org/I4405276589"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL ONLINE INSAN AKUNTAN","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal-binainsani.ac.id/index.php/JOIA/article/download/1495/1282","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041980859","display_name":"Bahtiar Effendi","orcid":"https://orcid.org/0000-0002-3472-2103","observed_orcids":["https://orcid.org/0000-0002-3472-2103"]},"institutions":[{"id":"https://openalex.org/I4405274937","display_name":"Universitas Matana","ror":"https://ror.org/02mq42v71","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274937"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Bahtiar Effendi","raw_affiliation_strings":["Universitas Matana","Jurusan Akuntansi; Universitas Matana; ARA Center, Matana University Tower Jl. CBD Barat Kav, RT.1, Curug Sangereng, Kelapa Dua, Tangerang, Banten;","Akuntansi Manajemen Lingkungan Pada Perusahaan Industri Manufaktur di Banten"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Matana","institution_ids":["https://openalex.org/I4405274937"]},{"raw_affiliation_string":"Jurusan Akuntansi; Universitas Matana; ARA Center, Matana University Tower Jl. CBD Barat Kav, RT.1, Curug Sangereng, Kelapa Dua, Tangerang, Banten;","institution_ids":["https://openalex.org/I4405274937"]},{"raw_affiliation_string":"Akuntansi Manajemen Lingkungan Pada Perusahaan Industri Manufaktur di Banten","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5041980859"],"corresponding_institution_ids":["https://openalex.org/I4405274937"],"apc_list":null,"apc_paid":null,"fwci":3.1807,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.92075631,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"6","issue":"1","first_page":"125","last_page":"125"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8906000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8906000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0575999990105629,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.01759999990463257,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-management-accounting","display_name":"environmental management accounting","score":0.9729999899864197},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9319999814033508},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9660000205039978},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.5299999713897705},{"id":"https://openalex.org/keywords/material-inputs","display_name":"material inputs","score":0.593999981880188},{"id":"https://openalex.org/keywords/environmental-compliance","display_name":"environmental compliance","score":0.7730000019073486},{"id":"https://openalex.org/keywords/supplier-evaluation","display_name":"supplier evaluation","score":0.8899999856948853},{"id":"https://openalex.org/keywords/transportation","display_name":"transportation","score":0.5239999890327454},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.9160000085830688},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.9700000286102295},{"id":"https://openalex.org/keywords/banten","display_name":"Banten","score":0.9950000047683716}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7168278098106384},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4651912748813629},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.32761263847351074}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.51211/joia.v6i1.1495","doi":"https://doi.org/10.51211/joia.v6i1.1495","is_oa":true,"landing_page_url":"https://doi.org/10.51211/joia.v6i1.1495","pdf_url":"http://ejournal-binainsani.ac.id/index.php/JOIA/article/download/1495/1282","source":{"id":"https://openalex.org/S4210236672","display_name":"JURNAL ONLINE INSAN AKUNTAN","issn_l":"2528-0163","issn":["2528-0163"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276589","host_organization_name":"Universitas Bina Insani","host_organization_lineage":["https://openalex.org/I4405276589"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL ONLINE INSAN AKUNTAN","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.51211/joia.v6i1.1495","doi":"https://doi.org/10.51211/joia.v6i1.1495","is_oa":true,"landing_page_url":"https://doi.org/10.51211/joia.v6i1.1495","pdf_url":"http://ejournal-binainsani.ac.id/index.php/JOIA/article/download/1495/1282","source":{"id":"https://openalex.org/S4210236672","display_name":"JURNAL ONLINE INSAN AKUNTAN","issn_l":"2528-0163","issn":["2528-0163"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276589","host_organization_name":"Universitas Bina Insani","host_organization_lineage":["https://openalex.org/I4405276589"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL ONLINE INSAN AKUNTAN","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4285417600.pdf","grobid_xml":"https://content.openalex.org/works/W4285417600.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W79564305","https://openalex.org/W192706676","https://openalex.org/W1492039495","https://openalex.org/W2224968538","https://openalex.org/W2894583547","https://openalex.org/W2976268390","https://openalex.org/W3003102665"],"related_works":["https://openalex.org/W7110504133","https://openalex.org/W2339380996","https://openalex.org/W2940580276","https://openalex.org/W4387816027","https://openalex.org/W4410397835","https://openalex.org/W7032810108","https://openalex.org/W3162632497","https://openalex.org/W2616313890","https://openalex.org/W7005027249","https://openalex.org/W7051579302"],"abstract_inverted_index":{"Penelitian":[0,43],"ini":[1,17,44],"bertujuan":[2],"untuk":[3,137],"menganalisis":[4],"faktor-faktor":[5],"penerapan":[6,106,162],"akuntansi":[7,107,163],"manajemen":[8,108,164],"lingkungan":[9,109,141,165,187],"terhadap":[10,85,97,133,148],"nilai":[11,86,98,134,149,192],"perusahaan":[12,20],"di":[13,24],"Banten.":[14],"Populasi":[15],"penelitian":[16,74,159],"adalah":[18],"seluruh":[19],"manufaktur":[21],"yang":[22,48,56,110,126,166],"terletak":[23],"Banten":[25],"periode":[26],"2019-2020,":[27],"sebanyak":[28],"2.579":[29],"perusahaan.":[30,66,87,99,135,150,193],"Penentuan":[31],"sampel":[32],"dipilih":[33],"berdasarkan":[34],"kriteria":[35],"purposive":[36],"sampling":[37],"dengan":[38],"metode":[39,73],"kuantitatif":[40],"pendekatan":[41],"deskriptif.":[42],"menggunakan":[45,68],"data":[46,61],"primer":[47],"diperoleh":[49,75],"dari":[50,63,104],"jawaban":[51],"atas":[52,112],"pertanyaan":[53],"melalui":[54,168],"kuesioner":[55],"diberikan":[57],"kepada":[58],"responden":[59],"dan":[60,122,153,184],"sekunder":[62],"laporan":[64],"keuangan":[65],"Dengan":[67],"regresi":[69],"linier":[70],"berganda":[71],"sebagai":[72],"hasil":[76,91],"bahwa":[77],"terdapat":[78,101],"pengaruh":[79,128,143],"negatif":[80,144],"signifikan":[81,96,132,147],"antara":[82],"aspek":[83,92,103,113,116,120,123,138,169,172,176,178,180],"transportasi":[84],"Selanjutnya,":[88],"ditemukan":[89],"juga":[90],"lain-lain":[93],"berpengaruh":[94],"positif":[95,129],"Namun,":[100],"empat":[102],"proksi":[105],"terdiri":[111],"material":[114,170],"input,":[115,171],"non":[117,173],"product":[118,174],"output,":[119,175],"kepatuhan":[121],"asesmen":[124,182],"pemasok":[125,183],"memiliki":[127,142],"namun":[130,145],"tidak":[131,146],"Terakhir,":[136],"mekanisme":[139,185],"pengaduan":[140,186],"Teori":[151],"agensi":[152],"teori":[154],"signaling":[155],"berhasil":[156],"diterapkan":[157],"pada":[158],"ini,":[160],"variabel":[161],"direpresentasikan":[167],"kepatuhan,":[177],"transportasi,":[179],"lain-lain,":[181],"terbukti":[188],"secara":[189],"simultan":[190],"mempengaruhi":[191]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-07-14T00:00:00"}
