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

Authors

  • Herman Surijadi Politeknik Negeri Ambon, Maluku, Indonesia
  • Dessy Balik Universitas Kristen Indonesia Maluku, Maluku, Indonesia

DOI:

https://doi.org/10.51135/jba.v3.i2.p71-80

Keywords:

Environmental Government Policy, Industry Factors, Environmental Accounting Management, Financial Performance

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.

References

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Published

2025-02-10

How to Cite

Surijadi, H., & Balik, D. (2025). Peran Kebijakan Lingkungan dan Faktor Industri dalam Mendorong Kinerja Keuangan Perusahaan melalui Manajemen Akuntansi Lingkungan. Journal of Business Application, 3(2), 71–80. https://doi.org/10.51135/jba.v3.i2.p71-80

Issue

Vol. 3 No. 2 (2024): Journal of Business Application

Section

Articles

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Copyright (c) 2025 Herman Surijadi, Dessy Balik

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