Pengaruh Tekanan Kelembagaan dan Strategi Manajemen Lingkungan terhadap Kinerja Rumah Sakit melalui Implementasi Akuntansi Manajemen Lingkungan dengan Inovasi Hijau sebagai Variabel Moderating Studi Kasus pada Rumah Sakit di Sumatera Utara

Abstract

This study examines the effect of institutional pressures and environmental management strategies on hospital performance through the implementation of environmental management accounting with green innovation as a moderating variable case study of hospitals in North Sumatra, with the research subjects being 1 (one) person representing the finance department and 1 (one) person representing the hospital internal audit unit so that the respondents of this study were 129 people. The findings of this study indicate that institutional pressure and environmental management strategy have a positive impact on the implementation of environmental management accounting, environmental management strategy, and environmental management accounting implementation, as well as on hospital performance. Institutional pressure exerts an indirect effect on hospital performance through environmental management accounting implementation, whereas environmental management strategy has no indirect effect through environmental management accounting implementation. Furthermore, green innovation has not been able to strengthen the relationship between environmental management accounting implementation and hospital performance. The findings of this study indicate that the impact of green innovation on hospital performance is direct but that green innovation does not enhance the effect of environmental management accounting implementation on hospital performance due to the absence of measurement and evaluation. Without appropriate measurement and evaluation of the impact of green innovation and environmental management accounting implementation on hospital performance, it is challenging to ascertain the success of the effort. Additionally, resistance to change remains a significant challenge, as green innovations often necessitate alterations to existing work procedures. Should staff or other stakeholders oppose such changes, the implementation may be delayed or not go well.