ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH RUMAH SAKIT DI KOTA JAYAPURA

  • Christy J. A. Oeghoede
  • Siti Rofingatun
  • Rudiawie Larasati
Keywords: Environmental accounting, environmental responsibility, monetary environmental accounting, and hospital waste management

Abstract

This study aims to examine the application of environmental accounting to waste management in
hospitals in the city of Jayapura. This study used a survey in the form of a questionnaire to hospital
employee respondents. The population in this study amounted to 70 people spread across four
hospitals including Jayapura Hospital, Abepura Hospital, Bhayangkara Hospital, and Dian
Harapan Hospital. The sampling technique in this study using purposive sampling in order to
obtain the results of 50 people/respondents. The data analysis in this research used a validity test,
reliability test, and structural model with the WarpPLS 7.0 program.
The results of this study indicate that (1) the environmental responsibility variable has a positive
and significant effect on hospital waste management, and (2) the monetary environmental
accounting variable has a positive and insignificant effect on hospital waste management.

Published
2021-02-23