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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinants of Environmental Performance: The Application of Environmental Management Accounting as a Mediation Variable Sopia, Iklima Pila; Herianti, Eva; Asmanah, Siti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7261

Abstract

Conventional management accounting cannot provide information about environmental costs and ignores environmental impact reports. To overcome those weaknesses, Environmental Management Accounting (EMA) can provide data transition from financial accounting, cost accounting, and material flow management to improve material efficiency, reduce environmental impacts and reduce environmental costs. Objective; this study is to examine and evaluate the effect of stakeholder pressure, organizational size, top management commitment, and environmental uncertainty and focus on EMA application as a mediation variable on environmental performance. The sampling method uses Stratified Random Sampling on the one (1) to five (5) star hotels in Bogor City with a total of 52 samples. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) using the Smart PLS application. Research result; the hypothesis testing proves that stakeholder pressure, organizational size, top management commitment, and EMA implementation affect environmental performance. Then the EMA implementation as a mediation variable can influence the relationship between stakeholder pressure, organizational size, and top management commitment to environmental performance. In addition, environmental uncertainty does not affect environmental performance, and the application of EMA cannot mediate the relationship between environmental uncertainty and environmental performance. Limitations; the research carried out during the Covid-19 pandemic resulted in the limited distribution of questionnaires and was sometimes obstructed by the implementation of Large-Scale Social Restrictions (LSSR).
Co-Authors Adrian Muluk Agustine Dwianika Ahmad Yani Amor Marundha Amor Marundha Andini Marselina Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Budi Kurniawan Devy Yekti Palupi Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Ichwan Arifin Juita Tanjung Lina Said Litdia, Litdia Marundha, Amor Marundha, Amor Miftahul Jannah Muluk, Adrian Ni Putu Eka Widiastuti Nora, Liza Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Salahuddin Al Ayubi SARI, TINI DITA Septemberizal Setia Budi, Agung Slamet Wahyudi Sopia, Iklima Pila Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Veny, Veny widiyanti, Ratna Nur