EFEK RISIKO BENCANA DAN TEKANAN FISKAL: BAGAIMANA IMPLIKASINYA TERHADAP KUALITAS LINGKUNGAN HIDUP

Authors

  • Lilis Marlina Universitas Teuku Umar
  • Linda Rahmazaniati Universitas Teuku Umar
  • Rina Maulina Universitas Teuku Umar

DOI:

https://doi.org/10.29303/jaa.v8i2.344

Keywords:

SEM PLS, tekanan fiskal, risiko bencana, lingkungan hidup, budget deficit

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi dan menguji hubungan antara tekanan anggaran dan risiko bencana, serta untuk menguji pengaruhnya terhadap kualitas lingkungan. Dalam penelitian ini, metode kuantitatif digunakan untuk mencapai tujuan penelitian. Populasi penelitian ini adalah seluruh pemerintah kabupaten dan kota di Provinsi Aceh. Dengan menggunakan teknik sampling jenuh dan data sekunder ditetapkan sampel penelitian. Laporan bencana dari Badan Penanggulangan Bencana Aceh dan laporan keuangan dari pemerintah daerah menjadi dasar metode dokumentasi data ini. Setelah pengumpulan data, SmartPls 3 digunakan untuk menganalisis data menggunakan PLS Structural Equation Modeling (SEM). Berdasarkan temuan analisis SEM PLS, risiko bencana berdampak signifikan terhadap kualitas lingkungan. Namun tekanan fiskal tidak banyak berpengaruh terhadap keadaan lingkungan. Demikian pula, tidak ada hubungan yang jelas antara risiko bencana dan tekanan fiskal. Temuan uji mediasi menunjukkan bahwa tekanan fiskal tidak dapat memoderasi hubungan antara kualitas lingkungan dan kemungkinan terjadinya bencana. Dengan memasukkan teknik pengurangan risiko bencana ke dalam keuangan daerah dengan tujuan menjaga stabilitas keuangan daerah, maka kontribusi penelitian ini diyakini akan membantu semua pihak yang berkepentingan dalam meningkatkan kualitas lingkungan hidup.

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Published

2024-04-23

How to Cite

Marlina, L., Rahmazaniati, L., & Maulina, R. (2024). EFEK RISIKO BENCANA DAN TEKANAN FISKAL: BAGAIMANA IMPLIKASINYA TERHADAP KUALITAS LINGKUNGAN HIDUP. Jurnal Aplikasi Akuntansi, 8(2), 537–552. https://doi.org/10.29303/jaa.v8i2.344