DAMPAK SISTEM PENGENDALIAN MANAJEMEN DAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN PADA PERUMDA TIRTANADI SUMATERA UTARA
Keywords:
Management Control System Green Accounting Company Performance Path Analysis SmartPLS.Abstract
This study aims to analyze the impact of Management Control System and Green Accounting on company performance at Perumda Tirtanadi Sumatera Utara. Using a quantitative approach, 100 respondents were selected through probability sampling and data were analyzed using SmartPLS-based path analysis. Results show that the Management Control System positively and significantly affects company performance (path coefficient 0.385; T-statistic 11.005; p-value 0.000), while Green Accounting has a stronger positive effect (path coefficient 0.578; T-statistic 18.832; p-value 0.001). The R² value of 0.902 indicates that both variables explain 90.2% of the variation in company performance. Green Accounting is the most dominant variable in this study.
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This study aims to analyze the impact of Management Control System and Green Accounting on company performance at Perumda Tirtanadi Sumatera Utara. Using a quantitative approach, 100 respondents were selected through probability sampling and data were analyzed using SmartPLS-based path analysis. Results show that the Management Control System positively and significantly affects company performance (path coefficient 0.385; T-statistic 11.005; p-value 0.000), while Green Accounting has a stronger positive effect (path coefficient 0.578; T-statistic 18.832; p-value 0.001). The R² value of 0.902 indicates that both variables explain 90.2% of the variation in company performance. Green Accounting is the most dominant variable in this study.
