PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA KEUANGAN: KINERJA LINGKUNGAN SEBAGAI PEMEDIASI

ROFI DINNILAH AFAZIS (Universitas Negeri Surabaya)
SUSI HANDAYANI (Universitas Negeri Surabaya)

Jurnal Bisnis dan Akuntansi
Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi

This study aims to examine the mediating effect of environmental performance on the link between environmental management accounting and financial performance. The research sample is 29 companies listed in Indonesia Stock Exchange for the period 2017-2018. The data analysis technique used are path analysis and sobel test with Statistical Package for Social Sciences (SPSS) 22 programs. The result of this research show that the application of environmental management accounting has no effect on environmental performance and environmental performance has no effect on financial performance, so it can be conclude that environmental performance cannot mediate the relationship between environmental management accounting and financial performance.