Analysis of Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises | Zendy

Eko Riyan Setiawan | Zendy; Khairiur Izzaty | Zendy

Open Access

Analysis of Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises

Author(s) -

Eko Riyan Setiawan,

Khairiur Izzaty

Publication year - 2021

Publication title -

journal of applied sciences in accounting finance and tax

Language(s) - English

Resource type - Journals

ISSN - 2655-2590

DOI - 10.31940/jasafint.v4i1.2432

Subject(s) - environmental accounting , sample (material) , business , accounting information system , management accounting , accounting , energy (signal processing) , environmental economics , population , environmental resource management , economics , statistics , mathematics , chemistry , chromatography , demography , sociology

The purpose of this study was to analyze the management accounting system in influencing energy, environmental uncertainty and environmental performance in SMEs in Grobogan Regency. The population of this study is SMEs in the grobogan registered at the Grobogan Regency Cooperative and SME Office with a sample of 60 SME owners. The analytical tool used is Smart PLS 3.0. The results of this study are a positive management accounting system on energy efficiency, a positive negative management accounting system on environmental planning, a positive management accounting system supporting environmental improvement. The results of the fourth hypothesis confirm positive energy efficiency on Environmental performance. Subsequent results indicate environmental policy.

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