Tahar, Amara F. (2024) Pengaruh Arsitektur Sustainability Balanced Scorecard (SBSC) Terhadap Pengambilan Keputusan Investasi Berbasis Lingkungan. Tugas Akhir (S1) - thesis, Universitas Bakrie.
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Abstract
The Balanced Scorecard (BSC) is a performance measurement tool that is commonly used by managers to help make decisions related to company performance. The recent paradigm shift caused a change in strategic decision making, moving from profitability based and traditional financial aspects to one that emphasizes on environmental sustainability, encouraging BSC to adapt by including sustainability parameters. This form of BSC is hereinafter referred to as the Sustainability Balanced Scorecard (SBSC). This research aims to examine the influence of SBSC architecture on environmental investment decision making. The theory used to build hypotheses in this research is Prospect Theory which explains how individuals prioritize avoiding losses over potential profits (Kahneman & Tversky, 1979). This research uses a true method. The participants in this research include undergraduate accounting students as well as Master of Management students. The population of this research is undergraduate accounting students as well as master’s students. The sampling technique carried out in this research uses purposive sampling technique, where the criteria used as samples are students who had taken management accounting, financial accounting and strategic management courses. The data analysis method used is analysis of variance (Anova). The results concluded that investment decision making was higher when decision makers receive SBSC information than traditional BSC information. In addition, the results concluded that investment decision making was higher when decision makers receive SBSC-4 information compared to SBSC-5 information.
| Item Type: | Thesis (Tugas Akhir (S1) - ) |
|---|---|
| Uncontrolled Keywords: | balanced scorecard, sustainability balanced scorecard architectures, environmental investment decision making |
| Subjects: | Management > Balanced Scorecard Management > Company Sustainability Management > Corporate Sustainability Strategy Accounting > Cost Accounting Thesis > Thesis (S1) |
| Divisions: | Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi |
| Depositing User: | Amara Farah Tahar |
| Date Deposited: | 22 May 2024 03:19 |
| Last Modified: | 22 May 2024 03:19 |
| URI: | https://repository.bakrie.ac.id/id/eprint/9522 |
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