Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Aliya Fadilah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Ukuran Perusahaan dan Kinerja Lingkungan Terhadap Penerapan Akuntansi Manajemen Lingkungan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023): Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Aliya Fadilah; Ranti Pujie Lestari; Novie Susanti Suseno
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.897

Abstract

This study aims to analyze the influence of company size and environmental performance on implementing environmental management accounting (EMA) in mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. This research adopts a descriptive-verificative method with a quantitative approach, utilizing secondary data such as financial reports, sustainability reports, and PROPER ratings. The findings indicate that company size significantly affects the implementation of EMA, where larger companies are more capable of adopting EMA practices due to their greater resources. Environmental performance also significantly impacts EMA implementation, as companies with higher PROPER ratings tend to be more transparent and proactive in managing environmental impacts. Simultaneously, both variables contribute significantly to the adoption of EMA. The implications of this study highlight the critical role of EMA in supporting corporate sustainability through better environmental management.
Co-Authors Novie Susanti Suseno Ranti Pujie Lestari