Pengaruh Tanggungjawab Lingkungan, Legitimasi, Dan Peluang Daya Saing Terhadap Penerapan Environmental Accounting Pada Rumah Sakit Di Kota Jayapura

Abstract

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 theinterest parties in making decisions regarding the performance of the organization, legitimation, andopportunities for competitiveness. This research aims to examine whether environmentalresponsibility, legitimation, and opportunities for competitiveness affect the implementation ofenvironmental 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 thepopulation in this research is limited solely to the type of certain person who could provide particularinformation that could assist this research. The Quantitative approaches have been used in this studywith 40 respondents as a research sampling. The result of this study has provided empirical evidencethat environmental responsibility and opportunities for competitiveness partially have significanteffects on the implementation of environmental accounting. However, legitimation has no significanteffect on the implementation of environmental accounting. Due to the limitation of a number of researchsample that is collected, therefore the independent variable and the dependent variable in thisresearch 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 ordinalscale to an interval scale that can be used as a data input in SPSS analysis.