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All Journal JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial SEIKO : Journal of Management & Business Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Riset Akuntansi dan Keuangan Indonesia Income Journal of Economics Development
Nur Andriyani
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance Social Sciences

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Journal : Riset Akuntansi dan Keuangan Indonesia

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Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting Laila Oshiana Fitria A'zizah; Nur Prasetyo Aji; Dewita Puspawati; Ovi Itsnaini Ulynnuha; Nur Andriyani
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.7030

Abstract

This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by aligning business strategy with sustainable practices, as viewed through the framework of stakeholder theory. Multiple regression and path analyses were performed on a sample of Indonesian manufacturing businesses listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023 to evaluate the assumptions. The findings indicate that EMA substantially increases business value by fostering operational efficiency, transparency, and stakeholder confidence. The Sobel test further substantiates EMA's mediation impact, indicating that organizations with strong EMA procedures get superior financial success and sustainability results. This study highlights the significance of incorporating EMA into sustainability reporting frameworks to improve business value and promote sustainable development. Keywords: sustainability report disclosure, environmental management accounting, firm value
Co-Authors Alivia Nabila Kinasih Ana Rahamawati Wibowo Annisa Nur Salam Daryono Soebagiyo Dewita Puspawati Frisca Marta Utami Huda Kurnia Maulana Inda Fresti Puspitasari Iskandar Iskandar Laila Oshiana Fitria A’zizah Mahrus Lutfi A.K. Muhammad Safar Nasir Nur Hidayah Nur Prasetyo Aji Ovi Itsnaini Ulynnuha Syarif Ardiansyah Tegar Bisantoko Yolanda Oktaviani Zidan Himmatul Ama Zofiana Mahaba Afifah