DAFTAR DAFTAR PUSTAKA PU PU PU PU U U U ST ST ST T T T T T A A AK AK AK A A A A A
DAFTAR DAFTAR PUSTAKA PU PU PU PU U U U ST ST ST T T T T T A A AK AK AK A A A A A
th Anthony, th Anthony, R. N., dan V. Govindarajan. 2007. Management Control Systems. 12 y y, , R R R R . . N. N N N. , , , da d da n n V. V V V V V. G Go Go G vi vi i nd nd ar ar aj ajan an . 2007 20 0 07 . Ma Mana na ge ge e me me me nt nt t t t C C C C C C on o on on on o on n n tr tr tr r r r r ol ol ol ol ol o o l S S S S S S ys y y ys y tems . 12
edition, McGraw-Hill. ed ed ed it it it io io n n, n, McG M M cG cG cG ra r a w w w w -H - Hill.
Chan, G., dan G. Shenoy. 2011. Ethics and social responsibility Asian and Western Ch h a a an an n , , G G. G G. , , da da an n n n G G. G. G S S S S She h he he no no no no y y y y y y . . . 20 20 20 20 0 0 11 11 11 11 1 11 1. 1 . . Et Et Et Et Et t tt hi hi hi hi hi hi h hi c cs cs cs c c cs c a a a nd nd n n d d d d d d s s s s oc oc oc oc c ia ia ia ia a a a l l l l l re re sp sp sp p p on on on on on o on on o on n n si sibi si bi bili li li li i i ty t ty ty ty y y y y y A A A si si i an an an a an n d d d W We W W stern
perspectives. Singapura: McGraw-Hill. pe p pe rs rs r pe pe p c ct c t iv iv es es . . S S Si Si S Si i i i i n ng n ng ng ng g g a ap ap ap p p u ur u ur urr u r a a: a: a : : M M M M M M M M cG cG cG cG G G G ra r ra ra ra a w w w w w w w w - Hi Hi Hi Hi Hi Hi Hi ll ll l ll ll ll ll . . . .
Ch Chenhall, R. H., dan D. Morris. 1986. The impact of structure, environment, and h h en en en ha ha ha a ll ll ll, , , , , R. R. R R H H H H., . , , d d d d d d d a an an an n n D D D D D D D . . Mo M Mo M Mo Mo Mo Mo Morr r r rr r is i is is.. 19 19 19 19 19 9 86 86 86 8 86 86 86 6 6 . . T Th Th Th Th T h h h e e e im im i im i m m m m m m p pa pa p p pa pa pa p p pa p pa p p c c c ct c t t t t t o o o of o o f f f st st s s s st s st s t ru ru r r ru ru u u ct ct cu ur ur ur ur r r e e e, e e e env n n nv v ir iron on on men me m nt, nt , and interdependence on the perceived usefulness of management accounting in in te te e e rd rd r r ep ep en en en en en n n n d d d de de dee e nc nc nc nc n c c c e e e e on on on on nt t t he he p p er er e er e r ce ce c ce e iv iv v ed ed i ed ed d d d d u u u u u u u u u s se s se se se se s e fu fu fu fu f fu fu fu ln ln ln ln ln ln ln ln n n n n e e e es e e e s s s s s o o o of o of f m m m m m an a an a n n n a ag ag ag ag g em em m en en nt t ac ac c co c co co o u un un n tt ti t ng
sy s systems. The Accounting Review. Vol.61 No.1: 16-35. sy st s s e em em s. s. Th Th Th Th e e e Ac Ac A c co co un un tii ti ti ng n ng R Review w w w w . . V Vo Vo Vo Vo Vo Vo Vo V Vo V V V l. l l. l. 6 61 61 61 61 1 1 1 1 N N N N N No No No No No No N N N No . . 1 1 1 1 1 1 1 : : 16 16 16 16 6 6 6 - - 35 35 3 35 3 3 . .
Ch Ch Chin, W. W. 1998. The partial least squares approach for structural equation i in, W. W. W W W. W 199 1 99 8. 8. T T he he p p a ar tial lea east east st t t t s s s qu qu qu q qu u ar ar ar ar ar a r r e e es e s s a a a a p p pp pp p p p ro ro ro ro ro o o ac ac a h h h fo for r s s s s s st t ru ru uc ct ct t u u ur r al equ l at t t i ion modeling. In: Marcoulides, G.A. (Ed.). Modern Methods for Business mo mo o d de e li li n ng . In I : Marcoulides, G.A des, G.A e e s, s, G G A A A A A . (E (E (E (E (E (E (E (E d. d d. d. d ) ) ) ) ) ). ). ) ) . Mo Mo Mo Mo Mo Mo Mo M de de de de de de d d r rn rn r rn n n n M M M M M M M M et et e et et e t ho ho ho ho ho h ds ds ds s f f f or or Business
Re Re Research. Lawrence Erlbaum Associates, London: 295–336. Re Re se s ar arc ch. La La a w wr r en e e ce Erlba m A rlbaum l l l ba ba ba ba um um um um m A A A A A A ssoc oc o ia ia te te e s, s s, s L L L L L L L on on on on on on dn d d do do do d do n: n: n: : 2 2 2 2 95 9 9 5 5 5 5 – – – – – – 33 3 33 33 3 3 3 3 6 6 6 6. 6 6.
Ch Ch Ch Ch Chin, W. W., dan P. R. Newsted. 1999. Structural equation modeling analysis with h h in in in i in , , W. W. W. W W W W W W , dan P. P. R R R . Ne Newsted Ne N e ws ws s s ted. 19 te te t te d d d d 19 99 99 9 . St St S St ru ru u u u u ct ct ct ct ct ct ct ur u ur ur ur u ural al al al a al e e e e e qu qu qu qu q qu qu q u at at at t io io i io io i n n n n n m mo mo mo mo m m o de deli li ng g a a a a a na na na ly ly y si si s s i s s s s s with w small samples using partial least squares. In Hoyle, R. H. (Ed.), Statistical sm m m al al al al l l l l l sa s s s a mp mp le le s us us u us us u us us u in in in in in i g g g g g gp p p p p partia a l l le leas as t t sq sq q u ua ua u re res. s I I I I I n n n Ho Ho Ho Ho Ho o o o yl yl yl yl yl yl l l l l e, e, R R R R R . H. ( ( Ed Ed Ed H. ( .) . .), St S St S t at at at is is i ti ti ti cal c St S St Strategies for Small Sample Research. Thousand Oaks, Sage Publications: S t ra r ate te e gi g gi gi es e s f f f f f o or rS rS S S S ma ma m ma ma ma a l l l ll ll ll S Sam ampl pl e Re e Re sear r c ch c . . Th Th Th Th Th Th T h ou o ou o u u u u s sa s s nd Oak d aks s s, S S S ag ag g e e Pu Pu bl bl bl ic ic i c ations:
3 30 307-341. 30 7 7 7-34 34 34 3 1. 1. 1
Dwyer, R. J. 2009. Keen to be green organizations: A focused rules approach to Dwyer, R R R. J. J. J J . 2 2 2 00 00 00 00 0 0 0 0 0 9 9 9 9 9 9. 9 Kee K K ee e ee e n n to to b b e gree e n n or or ga ga ni ni za zation n s: s: A A A A fo fo fo cu cu cu se se e d d d r r r u ul u u es s s a a a a pproach to p
acco accountability. Management Decision. Vol.47 No.7: 1200-1216. acc acco o o o ou unt un un n n ta a b bi b bi li li li ty ty t y . . Mana Ma M na ge ge ge me m m nt D t D ec ec is is s io io i n n n . Vo Vo Vo l.47 7 7 7 N N N N o. o o. 7 7 7 : : : : 12 12 200 00 00 - - 12 12 2 16 16 1 6 . Lin, C. Y., dan Y. H. 2010. The influences of environmnetal uncertainty on corporate Lin, C. Y., , , C. Y. C. Y., dan d Y Y Y. Y H H H H H H . . 20 20 20 2 10 10 0 . . Th Th Th h e e in in influen nc c es es o o o f f f en en n v vi viro o o nm nm m m ne ne ne e ta a a a l l l un un un ce c e e rtainty on corporate
g g green behavior: An empirical study with small and medium-size enterprises. green behavi ior or or : : : An An An e e em m mp p i ir irical st tu u d dy dy w w w it it h h h h s sm sm m a al l l l l an an a d d m m medium -size enterprises. Social Behavior and Personality. Vol.38 No.5: 691-696. So cial Behavior an d d d Pe Pe ers rs rsonalit t y y y .. Vo V Vo l l. l. 3 38 38 No.5 No No 5 : : 6 6 69 1 -696.
P G G Garce´s-Ayerbe, C., P. R. Torres, dan J. L. Murillo-Luna. 2012. Stakeholder O pressure and environmental proactivity: moderating effect of competitive
R P advantage expectations. Management Decision. Vol.50 No.2: 189-206.
Ghozali, I. 2011. Structural Equation Modelling Metode Alternatif dengan Partial
Leasts Square Edisi 3. Semarang: Badan Penerbit Universitas Diponegoro.
Jurnal Ekonomi dan Bisnis
Gonzales, J., dan O. Gonzales,. 2005. Environmental proactivity and business
performance: an empirical analysis. The International Journal of Management Science. Vol.33: 1-15.
Lam, S. S. K., dan J. C. K. Yeung. 2008. Staff localization and environmental
uncertainty on firm performance in China. Springer Science Business Media: 677-695.
Lawrence, A. T., dan J. Weber. 2009. Business and Society: Stakeholders, Ethics,
Public Policy. 12 th Public Policy. 12 ed . New ed. New York: McGraw-Hill. Yo Yo Yo o o rk rk rk : : Mc Mc G Gr Gr Gr r a aw aw w - Hi H ll.
Liang, X., Liang, X., H. A. Ndofor, R. L. Priem, dan J .C. Picken. 2010. Top management team H. A. Ndofor, , R. R. R L L L L . Pr Pr Pr P ie ie ie m m m, d d d an an nJ J J . C. C. P P Pic i ic k k ke ke n. 20 0 0 10 10 T To 0. To p management nt team nt team
communicat communication networks, environmental uncertainty, and organizational t t io io n n n ne n tw two or or ks ks ks, en e nvi vi vi ro ro on nm men en en en ta ta ta ta l l u un u c ce e r rt rt a ai i nt nt y, y, a a nd nd n organizational anizationa anization performa performance: a contingency view. Journal of Managerial issues. Vol.22: 436- ma ma ma ma m a nc n nc e: e: e e: e e: : : a a co co co nt nt nt in in in in ge ge g nc nc n y y vi vi vi i e e ew ew w . Jo Jo o ur ur u na n na l l l of o of M M M a an anag ag ag ag g er er ia ia ia a l l is is is su su u es es s. V V V V Vo Vo l. l. 22 : 436- 22: 4 455. 455.
Lin, C. Y., dan Y. Y. Ho. 2010. The influences of environmnetal uncertainty on Lin, C. Y Y. Y Y. , , d da da n n Y. Y Y. Y Y Y Y . Ho H H Ho . . 20 2 10 0 0 . . Th Th Th Th T h h h e e e e i in in in in n n f f fl fl fl fl ue ue nc nc nc e es es s s s of o f en nvi viro ro ro n nm n m m m m m n ne ne n ne ne n n ne ta ta ta ta ta ta a a l l l l u u u u un un un nce n c c rt rt rt ai aint a n y on co co co corporate green behavior: an empirical study with small and medium-size o rp rp r r p or or o at at a e e e gr gr gr r ee ee e e ee n n n be beha ha vi vi or or: a a a n n n e em e p pi pi pi i r ri ri i i ca ca a a a l l l st st st st t t t u ud ud u u u y y wi y y wi i th th th th h s s s sma s ma m ll ma ll l ll l l and a a a a nd nd n n d d m m med ed iu iu u m m m m - - size
en enterprises. Social Behavior and Personality. Vol.38 No.5: 691-696. en n te te te rp rp rp ri ri r se se s s s s. So So c ci ci i i al al al al al a l l B B B B eh eh eh eh eh eh av a av av av av v v io i io io io o r r r r an an an nd d d d Pe Pe Pe Pe Pe Pe e rs r rs rs rs r s on on on o on n n n al al al al al l it it it t t t y y y y y y y yy . . . V V Vo Vo Vo Vo Vo V V l. l. 38 3 38 3 3 3 3 38 8 8 8 8 8 8 8 N N N N N N N N o o.5 o. o. o. 5 5 5 : : : 69 69 6 9 1 1 - 69 69 6 9 6 6. 6.
Mads Madsen, H., dan J. P. Ulhoi. 2001. Integrating environmental and stakeholder d en en en e , , H. H. H , , d da da d a n n n J. J P P P P P P P P .. U U U Ul Ul U U U U ho ho ho o i i i i i i i . 20 20 0 0 0 0 01 01 0 0 01 0 0 . . . In In In In In n n n t te te te t te e gr g gr g gr gr gr r at at at t in in in in in in in n g ge g g g g g en n n n n n n n n n v v vi v v vi vi v i i i i ro ro ro ro nm n nm nm n nm nm n m m m e e e e e en en e n ta t a a a l ll l l l l a an an n d d st st t ak ak eh eh h ol o ol de de er management. Business Strategy and the Environment. Vol.10 No.2: 77-88. ma ma na na na a g ge ge ge g ge me me nt n nt t t t ... B Bu Bu B B B B B u s si s si si si si ne ne ne n ne ne ne ss ss ss s ss s S S S S S S S tr tr tr t at atteg eg eg y y y y y y an an an a an d d d d d th th th th th h e e e e e e En E E E En E E E En n n n n n n n n vi vi v vi v v v i i ro ro ro ro ro ro ro ro n n n n n nm n n nm nm n m m m m m en e en t t t t . V V Vo Vo Vo Vo Vo Vo o l. l. l. 1 10 10 1 0 0 0 No N No No .2 2 2 : : 77 77 77 - - 8 88 8 8 .
Marquet-Poundeville, S., V. Swaen, dan Y. D. Ronge. 2008. The impact of external Marq q ue t t - Po P P Po Po un un n de de d vi vi ll ll lle, e, e e S S S . , V. , V. VS Swa wa wa wa en en e , , da d n Y. Y. Y Y Y . D D D D D D D D D D D D D . . . R Ro Ro Ro Ro o ng n ng ng ng ng n ng n n n ng n n ng e e e. e 2 2 20 20 2 2 2 0 08 0 08 08 08 08 0 . . . Th Th Th e e im im im im im m m m p pa pa p a ct ct c o o f f f ex e ex x x te te t t rn rn n al a environment, stakeholders pressures and environmental strategy on en en e vi vi r ro ro o nm nm nm en nt, t, s s ta ta ke ke ho ho ld ld ers press ssu ssu s su su s u u u re re re s s s s an an n n d d d d d en ev en en e n vi vi ro ro o o nm n n nm nm men m m n n n n t ta t ta ta ta ta l l l st st t ra ra a te te te gy gy gy o o o n n n en environmental management control systems. Proceedings from congress of n n v v vi vi v i r ro ro o n nm nm n en en ta tal l ma ma na na geme ge m nt contr ontrol ontr tr ol ol o l l s s s sy s ys y ys te te t te t ms m ms m m ms ms s .. Pr Pr Pr Pr Pr P Pr oc oc c c c ee e e ee ee e e ee di d di d di di di di i n ng ng g g g g g g ss s s s fr f fr fr fr f fr fr r om om c c on on gr g gr ess of the European accounting association. Available at http://hdl.handle.net2. th th h h e e e E E E urop u ope ean a accounting association ssoc s s oc oc oc oc oc c ia ia ia ia i a a ti ti t t ti t ti o o n .A . Av Av v v v ai ai a ai ai ai i la la la l l la a a b b b bl b bl l e e e e e a a at at at at ht h h ht ht tp tp tp tp p :/ :/ :/ : /h /h h hdl h h dl dl dl l l .h .h .h .h .h .h h h a an a a a an dl d d e. . ne net2 n t2 t2 .
Miller, K. D. 1993. Industry and country effects on managers’ perceptions of Mill ll l er er er , K. K. K D D D D D . 19 19 In 93. In n d du stry and c y and c y y a a a a nd c nd d d c c c ou ou nt nt t r ry ry y e e ff ff ff f ec ec eec e c c c c ts ts ts ts s s s o o o n n n ma ma ma ma ma a a na na na na na na ge ge ge g g ge rs rs rs rs r r rs s ’ ’ p pe e rcep ep ep ep ep ep e ti ti ti on on o on s s of o f f en environmental uncertainties. Journal of International Business Studies. en vi vi vi ro ro ro nm nm nm n m m en enta tal un un n ce ce ce e e e e e r rt rtai rt r r r ai ai a ai ai a ntie nt n nt ties. Jo t t i ie ie Jo ur ur r na na a a l l l of of of of of of of ff I I I I I I I n n n n n nt nt er errna na na na ti t ti ti i o on on on n n n n al al al al a al al l B B B usines us s s s s s s St S St St ud ud d ie ie s s .
Vo Vo Vol.24 No.4: 693-714. Vo l. l.24 24 4 No No No N . . 4 4 : : 69 69 3 3 3 -71 7 71 71 7 7 71 4. 4. 4. 4. 4. 4.
Seal, W. 2011. Management Accounting For Business Decisions. Singapura: Seal, W W W W . 20 20 0 11 11 1 . . Ma Ma age Ma Ma Ma M M Ma na n na n g ge me me nt nt Ac Accoun n ti ting ng F F F F or o o or B B B B B us us in ines es s De De ci ci si si o o on on s s . . Si Si ing ng ng g apura:
M McGraw-Hill. Mc Gr Gr Gr G aw aw aw w- w -H - H Hi H H H Hi Hi Hi ll ll ll ll l l . . .
Tenenhaus, M Tenenhaus, M., Y. M. Chatelin, C. Lauro, dan V. E. Vinzy. 2005. PLS Path ,M M M M M M ., ., Y Y Y . . M M M. C C C ha hate te te li li i n, n, n C C C . La La u ur o o, o d d d a an V. E E E. E. V V V V in in i in zy zy zy . 20 20 0 05 0 05 . . PLS Path Modeling. Modeling Modeling. Computational Statistics and Data Analysis. Vol.48 No.1: 159- Modeling C Co Co C o o mp mp mp ut ut u at at t io io ona na na na l l l St St tatistic cs cs and d d D D Dat at at a a a An An A al a ll ys s is is is . V Vo V o o l4 l. 48 4 4 4 No.1: 159- 205 205. 205. .
Zailani, S. H. M., T. K. Eltayeb, C. C. Hsu, dan K. C. Tan. 2010. The impact of Zailani, Zailani, Zailani, S. H. M., T. K. Eltayeb, b, C C C . C. H H H su su , , d da da n n n K. K K. C C . Tan. T T 2010. The impact of
P O performance. International Journal of Operation and Production
external institutional drivers and internal strategy on environmental external institutional drivers and internal strategy on environmental
Management. Vol.32 No.6: 721-745.
26 Jurnal Ekonomi dan Bisnis