Ilahiyah, Mar’a Elthaf and Wahidahwati, Wahidahwati and Setyawardani, Lydia and Yahya, Dian Ratnasari (2024) DIRECT AND INDIRECT RELATIONSHIP OF ENVIRONMENTAL MANAGEMENT ACCOUNTING TO ECONOMIC DEVELOPMENT IN COMPANIES. Global Scientific and Academic Research Journal of Economics, Business and Management. pp. 41-46. ISSN 2583-5645 (Unpublished)
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Abstract
The mediating influence of environmental performance on the relationship between environmental management accounting and financial performance. The sample used in this research was 33 companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis technique used is path analysis and Sobel test with the help of the Statistical Package for Social Sciences (SPSS) 22 program. Results study This show that application accountancy management environment No influence environmental performance and environmental performance do not affect financial performance, so it can be concluded that environmental performance cannot mediate the relationship between environmental management accounting and financial performance
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Environmental management accounting, environmental performance, financial performance |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Depositing User: | Hangga Danutomo |
| Date Deposited: | 24 Feb 2025 03:45 |
| Last Modified: | 24 Feb 2025 03:45 |
| URI: | http://repository.stiesia.ac.id/id/eprint/7430 |
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