BAGAIMANA CARA MENINGKATKAN KINERJA LINGKUNGAN MENGGUNAKAN GREEN ACCOUNTING? PERSPEKTIF GENERASI Z
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Abstract
Environmental performance is a topic of concern of the increase in carbon emissions due to the greenhouse effect. Generation Z as the nation's successor will face this problem. This study aims to improve environmental performance through a green information system, green purchasing, and green training based on the perspective of generation Z. The sample of this study was 69 students of the Pelita Indonesia Institute of Business and Technology. Data processing using SMART PLS application. The results showed that only the green information system had a positive effect on environmental performance, while the other two variables had no effect. Generation Z's perspective still prioritizes technology and information systems but has not paid much attention to other green accounting concepts. It is hoped that the next research can combine the perspectives of various generations so that the research results will be more diverse. Future research is also expected to be able to use other green accounting variables and develop its dimensions and indicators better.
Kinerja lingkungan merupakan topik yang menjadi perhatian sejak adanya peningkatan emisi karbon karena efek rumah kaca. Generasi Z sebagai penerus bangsa akan menghadapi permasalahan ini. Penelitian ini bertujuan untuk meningkatkan kinerja lingkungan melalui green information system, green purchasing, dan green training berdasarkan perspektif generasi Z. Sampel penelitian ini sebanyak 69 mahasiswa Institut Bisnis dan Teknologi Pelita Indonesia. Pengolahan data menggunakan aplikasi SMART PLS. Hasil penelitian menunjukkan bahwa hanya green information system yang berpengaruh positif terhadap kinerja lingkungan, sedangkan kedua variabel lainnya tidak berpengaruh. Perspektif generasi Z masih mengutamakan sistem teknologi dan informasi, tetapi belum terlalu memperhatikan konsep green accounting lainnya. Diharapkan penelitian berikutnya dapat menggabungkan perspektif berbagai generasi sehingga hasil penelitian akan lebih beragam. Penelitian berikutnya juga diharapkan dapat menggunakan variabel green accounting lainnya serta mengembangkan dimensi dan indikatornya dengan lebih baik.
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