The Influence of Management Control System, Encouragement of Environmental Management, and Proactive Environmental Management on Carbon Emission Efficiency

摘要

The efficiency of carbon emissions in the production process contributes significantly to restrain the rate of global warming, and it is strongly correlated with industrial behavior. Therefore, this research was done to explore the dominant factors that influence the behavior of carbon emissions efficiency. The population in this study was manufacturing companies in Central Java, which have been classified by the industrial office of Central Java in 2007. This research used a purposive sampling technique and Multiple Linear regression analysis techniques to examine the factors that influence the behavior of carbon emissions efficiency. The results showed that three dominant factors that influence the behavior of carbon emissions efficiency are the encouragement of environmental management, proactive environmental management, and management control system. Based on this research, management control practice and policies of carbon emission efficiency can be formulated by appropriate authorities.