DESAIN STANDAR AKUNTANSI KARBON DAN MODEL INTEGRASI PELAPORAN EMISI KARBON DALAM LAPORAN KEUANGAN

Titik Purwanti, Dandang Setyawanti, Agung Nugroho Jati

Abstract


DESAIN STANDAR AKUNTANSI KARBON DAN MODEL INTEGRASI PELAPORAN
EMISI KARBON DALAM LAPORAN KEUANGAN
Titik Purwanti
Fakultas Ekonomi Universitas Widya Dharma
titik@unwidha.ac.id
Dandang Setyawanti
Fakultas Ekonomi Universitas Widya Dharma
dandang@unwidha.ac.id
Agung Nugroho Jati
Fakultas Ekonomi Universitas Widya Dharma
agung@unwidha.ac.id
Abstract
This research aims to test empirically The Effect of Carbon Accounting Standards, Financial
Control System, Sales Management, Guarantee of Corporate Governance and the Carbon Factor
Audit affect the Accounting Paradigm. Population of this research is manufacturing company at
Jawa Tengah. Sampel penelitian diambil dari populasi dengan teknik purposive random sampling.
Sampling method uses purposive sampling method. Data analysis technique uses classic
assumptions test: multicolinierity test, autocorrelation test, heteroscedasticity test and normality
test. Hypothesis test uses multiple regression analysis. The conclution of this research are: Carbon
Accounting Standards decisions positively affects the Accounting Paradigm value regression
coefficient is 0,000 and level significance is of 0,05, Financial Control System decisions positively
affects the Accounting Paradigm value regression coefficient is 0,000 and level significance is of
0,05, Sales Management decisions positively affects the Accounting Paradigm value regression
coefficient is 0,009 and level significance is of 0,05, guarantee of Corporate Governance positively
affects the Accounting Paradigm value regression coefficient is 0,014 and level significance is of
0,05, the Carbon Factor Audit decisions positively affects the Accounting Paradigm value
regression coefficient is 0,007 and level significance is of 0,005.
Keywords: Effect of Carbon Accounting Standards, Financial Control System, Sales
Management, Guarantee of Corporate Governance, Carbon Factor Audit


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