The Effect of the Implementation of Good Corporate Governance Principles and the Effectiveness of Internal Control System Disclosure of Environmental accounting and Its Implications On the Company Performance (Studies in State-Owned and Private Hospitals

摘要

This study aims to explain the integration of environmental accounting concepts in establishing good corporate governance in the public sector, especially hospitals to create public sector performance and provide empirical evidence in identifying variables to be considered in achieving good corporate governance and institutional performance. This study is in the realm of environmental accounting by using the public sector media, especially in hospital organizations. This research is an explanation (explanatory research) which intends to explain the causal relationship among the variables through hypothesis testing. The method of analysis used in this study is a regression analysis on the basis that the pattern of relationships among the independent variables in this study has the nature of causality. This analysis is used to determine the influence of the independent variables on the dependent variables. This study is expected to develop Environmental Accounting Theory generated from the analysis of the role of stakeholders in the public sector as a provider of health care services so that the health service to the community can take place accountably. For the government especially the Ministry of Health as the authorities of hospital administrations in Indonesia, this study will be as a source of information to formulate policies in bringing about accountability and improved quality of health care in hospitals, and for hospital management, as a reference to create good corporate governance as a form of accountability to the stakeholders. The results of the hypothesis testing are that the implementation of the principles of good corporate governance affects on the disclosure of environmental accounting, the effectiveness of the internal control system effects on the disclosure of environmental accounting, while the disclosure of environmental accounting does not affect on the company performance.