Open AccessDeterminants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia
Author(s) -
Luk Luk Fuadah,
Umi Kalsum,
Anton Arisman
Publication year - 2021
Publication title -
xi'nan jiaotong daxue xuebao
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.308
H-Index - 21
ISSN - 0258-2724
DOI - 10.35741/issn.0258-2724.56.3.49
Subject(s) - certification , business , accounting , quality (philosophy) , stock exchange , environmental quality , environmental resource management , regression analysis , economics , statistics , management , finance , mathematics , philosophy , political science , law , epistemology
This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) and environmental activity management and decision quality; (2) the effect of EMA and decision quality; (3) the effect of decision quality and corporate environmental performance, and EMA and corporate environmental performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from companies that received ISO 14001 certifications on Indonesia Stock Exchange. We analyzed data from 54 respondents and using Partial Least Square (PLS) regression. We find that environmental strategy has a positive impact on EMA. EMA has a positive and significant influence on a company’s environmental performance. Environmental activity management has a positive influence on decision quality. Decision quality also positively influences corporate environmental performance. However, we find no significant influence between EMA on decision quality. This study is limited by the low response rate from survey participants. We thus suggest that future research be conducted using qualitative methods. Another limitation is that the framework is not the best one. Thus, it is suggested that future research use another measurement for the variables and add other variables.