CUSTOMER/SOCIETY INFLUENCE, APPLICATION OF ISO 14001 (REGULATION), ENVIRONMENTAL CONSERVATION COSTS, MORAL AND CORPORATE SOCIAL RESPONSIBILITY ON ENVIRONMENTAL MANAGEMENT ACCOUNTING PERFORMANCE

Anita Ghalda(1), Harti Budi Yanti(2*),

(1) Faculty of Economy and Business Universitas Trisakti
(2) Faculty of Economy and Business Universitas Trisakti
(*) Corresponding Author

Abstract


With the existence of new learning in the field of environmental accounting and the importance of the environment for the community. Researchers made this study with the aim of examining the influence of Customers/Society, ISO 14001, Environmental and Moral Conservation Costs and Corporate Responsibility on Environmental Management Accounting Performance. Researchers used primary data collection techniques, where the respondents of this study were active employees in the manufacturing industry. The results of this study are Corporate Morale and Responsibility have a positive effect on Environmental Management Accounting Performance. Whereas Customers/Society, ISO 14001, and Environmental Conservation Costs have no effect on the Performance of Environmental Management Accounting. The researcher recommends for further research to further develop the research by adding samples and variables to further refine the research.


Keywords


Customers/Society, ISO 14001, Cost of Environmental Conservation, Moral and Social Responsibility, Environmental Management Accounting

Full Text:

PDF

References


Taqi, Muhamad; Aam Slamet Rusydiana; Kustiningsih, Nanik; Firmansyah, Irman, “Environmental Accounting: A Scientometric using Biblioshiny,” 2016.

Herawati, Shinta Dewi; Roespinoedji, Djoko; Saudi, Mohd Haizam, “T The Effect of Environmental Disclosure on Company Profitability (Survey on Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2017-2019 Period),” 2021.

Suhardiyah, M; Nurdina, “Implementation of environmental accounting in higher education solutions to improve the college’s role in the implementation of corporate social responsibility,” 2019.

Mohammad Mahdi Rounaghi, “Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators,” 2019.

Marrone, Mauricio; Linnenluecke, Martina K; Richardson, Grant; Smith, Tom, “Trends in environmental accounting research within and outside of the accounting discipline,” 2020.

Qian, Wei; Tilt, Carol; Belal, Ataur, “Social and environmental accounting in developing countries: contextual challenges and insights,” 2021.

Tashakor, Shamim; Appuhami, Ranjith; Munir, Rahat, “Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour,” 2019.

Senn, Juliette; Giordano-Spring, Sophie, “The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies,” 2020.




DOI: https://doi.org/10.37365/ebid.v1i1.175

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Lisensi Creative Commons

Karya ini dilisensikan di bawah  Lisensi Internasional Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 .