PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN DAN BIAYA LINGKUNGAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI
STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)
Keywords:
Financial Performance, Environmental Management Accounting, Environmental Costs, Environmental PerformanceAbstract
This study aims to examine the effect of environmental management accounting and environmental costs with environmental performance as a moderator on financial performance. The objects in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique in this study used purposive sampling technique. The method used in the analysis uses Partial Least Square (PLS) data analysis - Structural Equation Modeling (SEM) and is supported by WarpPLS 8.0 software. The results of the study indicate that environmental management accounting has a positive effect on financial performance. While environmental costs have a negative effect on financial performance, and environmental performance strengthens the relationship between environmental management accounting, environmental performance weakens the relationship between environmental costs and financial performance. Based on the results of the study, it is known that environmental management accounting will increase investor confidence in the company in obtaining profits so that the company's stock price will increase. This study shows that the implementation of environmental protection programs carried out by companies can increase stakeholder trust, thereby encouraging increased company performance, especially the company's financial performance.
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