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All Journal WIDYAKALA JOURNAL Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi SULUH: Jurnal Abdimas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Asian Journal of Management Analytics
Putri Mutira
Universitas Pembangunan Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Journal : Asian Journal of Management Analytics

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The Influence of Environmental Cost Accounting Integration on Profit Margin Optimization in Manufacturing Companies Based on Circular Economy Amin, M.; Mutira, Putri; Ramandei, Pilipus; Widada, Dharma; Harahap, Subur
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15000

Abstract

This study investigates the impact of integrating environmental cost accounting on profit margin optimization in manufacturing companies adopting circular economy principles. As sustainability pressures increase, firms must internalize environmental externalities through proper cost identification, allocation, and reporting. Using a quantitative approach, the study analyzes secondary data from 60 manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023 through multiple regression analysis. The key variables include the integration of environmental cost components—prevention, remediation, and disposal—and their influence on gross and net profit margins. Results show a significant positive relationship (p < 0.01), with integration linked to improved efficiency, waste reduction, and profitability.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Bastian, Elvin Bastian, Elvin Fitriyah Nurhidayah Harahap, Subur Helmi Yazid Hutasoit, Angelly Faustine Putri Imam Abu Hanifah Irma Paramita Sofia Lia Uzliawati M. Amin Meutia, Meutia Meutia, Meutia Palestin, Iqbal Pilipus Ramandei Purwanto, Sri Ramadhan, Vicky Angga Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Retno Diah Hapsari Sholikhan Yulianto, Agus Siahaan, Ronny Rudolf Sila Ninin Wisnantiasri Tubagus Ismail Widada, Dharma Yanti Yanti Yanti Yanti