JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol 7 No 2 (2026): Maret

Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour

Sari, Selly Puspita Sari (Unknown)
Fuadi, Fauzan (Unknown)



Article Info

Publish Date
10 Mar 2026

Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices. Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior. Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC. Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards. Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices. Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.

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Journal Info

Abbrev

Jakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Description

Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan ...