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Peran Kebijakan Lingkungan dan Faktor Industri dalam Mendorong Kinerja Keuangan Perusahaan melalui Manajemen Akuntansi Lingkungan

Year: 2024

Type: article

Abstract: This study examines the influence of government environmental policies and industry factors on corporate financial performance through the implementation of Environmental Management Accounting (EMA). Employing a quantitative approach, this research utilizes survey methods with purposive sampling, focusing on companies operating in Indonesia that have adopted EMA practices and publicly disclose their financial statements. Data were collected from corporate financial reports and annual reports listed on the Indonesia Stock Exchange (BEI) and companies participating in the PROPER program from 2018 to the present. The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test the relationships between variables.

Source: Journal of Business Application

DOI: 10.55098/jba.v3.i2.p71-80

Authors: Herman Surijadi, Dessy Balik

Institutions: Politeknik Negeri Ambon, Universitas Kristen Indonesia Maluku

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4409829270

FWCI:

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