标题：Corporate Governance, Personal Scorecard and Environmental Management Accounting to the Value Chain of the Firms: Evidence from Indonesia’s State-Owned Enterprises (SOEs)
其他标题：Corporate Governance, Personal Scorecard and Environmental Management Accounting to the Value Chain of the Firms: Evidence from Indonesia’s State-Owned Enterprises (SOEs)
期刊名称：Journal of Economics and Sustainable Development
印刷版ISSN：2222-2855
电子版ISSN：2222-2855
出版年度：2016
卷号：7
期号：20
页码：79-85
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to examine the influence of corporate governance, personal scorecard and environmental management accounting and their implications to the value chain of the state-owned enterprises (SOEs) in Indonesia. Data were collected through survey questionnaires and interview with the respondents were 350 managers of 83 state-owned enterprises located in Province of DKI Jakarta, West Java and Banten. Stuctural Equation Modelling (SEM) with Partial Least Square (PLS) was used to analyze and the findings indicate that corporate governance and personal scorecard have no significant influence to the value chain; and the environmental management accounting has a significantly strong influence to the value chain. Keywords: Corporate Governance, Personal Scorecard, Environmental Management Accounting, Value Chain, state-owned enterprises (SOEs)
关键词：Corporate Governance; Personal Scorecard; Environmental Management Accounting; Value Chain; state-owned enterprises (SOEs)
