viii ABSTRAK Banyak perusahaan yang melakukan kegiatan
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ABSTRAK Banyak perusahaan yang melakukan kegiatan produksi tidak memperhatikan dampak yang dihasilkan dari kegiatan produksinya. Dampak tersebut salah satunya sudah dirasakan oleh dunia yaitu pemanasan global. Pemanasan global ini muncul akibat banyaknya emisi yang dikeluarkan perusahaan. Oleh karena itu dibutuhkan carbon accounting agar dapat mengetahui tingkat emisi carbon yang dihasilkannya oleh perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh carbon accounting terhadap corporate social responsibility (CSR) dan inovasi. Penelitian ini menggunakan sampel 6 perusahaan yang terdaftar dalam PROPER tahun 2014-2015. Data di proses dengan menggunakan software SPSS 21.0. Penelitian menggunakan uji hipotesis dengan menggunakan metode analisis linear sederhana. Berdasarkan hasil dari analisis data yang diperoleh dapat disimpulkan bahwa carbon accounting tidak berpengaruh terhadap corporate social responsibility dan inovasi. Kata kunci: global warming, carbon accounting, corporate social responsibility (CSR), inovasi. viii Universitas Kristen Maranatha ABSTRACT Many corporation do not pay attention about impact of production resulted from that production activities. The impact of one that already felt by the world is global warming. Global warming appear because many pollution that issued by corporations. Therefore we needed carbon accounting to know level of carbon pollution that produced by the corporations. The purpose of this research is to know impact of carbon accounting toward corporate social responsibility (CSR) and innovation. This research use 6 samples corporation that registered on PROPER 2014-2015. Data processing was performed using software SPSS 21.0. This research use hypothesis test with simple linear regression method. The result of the analysis of data obtained can be concluded that carbon accounting not effected to corporate social responsibility and innovation Keywords: global warming, carbon accounting, corporate social responsibility (CSR), inovation ix Universitas Kristen Maranatha DAFTAR ISI Halaman HALAMAN JUDUL (Bahasa Indonesia) .................................................. i HALAMAN JUDUL (Bahasa Inggris) ...................................................... ii LEMBAR PENGESAHAN ....................................................................... iii PERNYATAAN KEASLIAN TUGAS AKHIR ........................................ iv KATA PENGANTAR ............................................................................... v ABSTRAK ................................................................................................. viii ABSTRACT ................................................................................................. ix DAFTAR ISI .............................................................................................. x DAFTAR GAMBAR ................................................................................. xiii DAFTAR TABEL ...................................................................................... xiv DAFTAR LAMPIRAN .............................................................................. xv BAB I PENDAHULUAN .......................................................................... 1 1.1 Latar Belakang Masalah ........................................................ 1 1.2 Rumusan Masalah ................................................................. 7 1.3 Tujuan Penelitian .................................................................. 8 1.4 Manfaat Penelitian ................................................................ 8 BAB II LANDASAN TEORI .................................................................... 2.1 10 Kajian Teori .......................................................................... 10 2.1.1 Akuntansi Karbon (Carbon Accounting) .................. 10 2.1.1.1 Latar Belakang Carbon Accounting .............. 14 2.1.1.2 Manfaat Carbon Accounting ......................... 18 Corporate Social Reponsibility ................................. 20 2.1.2 2.1.2.1 Unsur-Unsur Dasar Corporate Social Responsibility ................................................ 22 2.1.2.2 Tanggung Jawab Sosial Perusahaan sebagai Investasi......................................................... x 23 Universitas Kristen Maranatha 2.1.2.3 Praktek Pertanggung Jawaban Sosial Perusahaan di Indonesia ................................ 24 2.1.2.4 Manfaat Tanggung Jawab Sosial Perusahaan 27 Inovasi Perusahaan .................................................... 29 2.1.3.1 Indikator Inovasi Produk ............................... 31 Pengembangan Hipotesis ...................................................... 33 2.1.3 2.2 2.2.1 Carbon Accounting dan Corporate Social Responsibility ............................................................... 33 2.2.2 Carbon Accounting dan Inovasi ................................... 36 BAB III METODE PENELITIAN............................................................. 41 3.1 Jenis Penelitian ...................................................................... 41 3.2 Tempat Penelitian.................................................................. 43 3.3 Sumber Data .......................................................................... 41 3.4 Operasionalisasi Variabel...................................................... 46 3.4.1 Carbon Accounting .................................................. 46 3.4.2 Corporate Social Responsibility (CSR)................... 50 3.4.3 Inovasi ..................................................................... 51 3.5 Teknik Pengumpulan Data .................................................... 53 3.6 Uji Pendahuluan .................................................................... 55 3.6.1 Uji Instrumen ........................................................... 55 3.6.2 Uji Data.................................................................... 55 Uji Hipotesis.......................................................................... 56 BAB IV HASIL PENELITIAN ................................................................. 57 3.7 4.1 Profil Responden ................................................................... 57 4.2 Hasil Uji Pendahuluan........................................................... 60 4.2.1 Hasil Uji Instrumen ................................................. 60 4.2.2 Hasil Uji Data .......................................................... 65 Hasil Pengujian Hipotesis (Pengujian Regresi) .................... 67 4.3 xi Universitas Kristen Maranatha BAB V PENUTUP ................................................................................. 73 5.1 Kesimpulan ........................................................................... 73 5.2 Keterbatasan ...... …………………………………………… 73 5.3 Saran……………………………………………………….. 74 DAFTAR PUSTAKA…………………………………………………… . 75 LAMPIRAN ... …………………………………………………………… 78 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) …… 98 xii Universitas Kristen Maranatha DAFTAR GAMBAR Halaman Gambar 2.1 Model Penelitian ................................................................. 40 xiii Universitas Kristen Maranatha DAFTAR TABEL Halaman Tabel 2.1 Format Pelaporan Carbon Accounting ................................... 12 Tabel 3.1 Sampel Penelitian ................................................................... 45 Tabel 4.1 Tabel Karakteristik Respenden Berdasarkan Jenis Kelamin .. 57 Tabel 4.2 Tabel Karakteristik Respenden Berdasarkan Usia ................. 58 Tabel 4.3 Data Kuesioner ....................................................................... 59 Tabel 4.4 KMO dan Bartletts’s Test ....................................................... 61 Tabel 4.5 Hasil Pengujian Validitas ....................................................... 62 Tabel 4.6 Hasil Pengujian Reliabilitas.................................................... 64 Tabel 4.7 Hasil Pengujian Normalitas Dependen CSR .......................... 66 Tabel 4.8 Hasil Pengujian Normalitas Dependen Inovasi ...................... 67 Tabel 4.9 Persamaan Regresi Linier Sederhana Pertama dengan Variabel Dependen CSR......................................................... 68 Tabel 4.10 Persamaan Regresi Linier Sederhana Pertama dengan Variabel Dependen Inovasi .................................................... 69 Tabel 4.11 Hasil Uji Hipotesis 1............................................................... 70 Tabel 4.12 Hasil Uji Hipotesis 2............................................................... 72 xiv Universitas Kristen Maranatha DAFTAR LAMPIRAN Halaman Lampiran A Kuesioner ........................................................................... 78 Lampiran B Hasil Pengelolaan SPSS ..................................................... 91 xv Universitas Kristen Maranatha
