ANTECEDENTS OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND ENVIRONMENTAL PERFORMANCE: EVIDENCE FROM INDONESIAN SMALL AND MEDIUM ENTERPRISES

Azhar Susanto · Meiryani Meiryani

71 citations0/0 files storedInternational Journal of Energy Economics and Policy

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Accounting and Financial Management Corporate Social Responsibility Reporting Environmental Sustainability in Business

Abstract

Small and Medium Enterprises (SMEs) play a significant role in Indonesian business growth. Therefore, the objective of the present study is to investigate the association of antecedents of environmental management accounting and environmental performance in Indonesian SMEs. In doing so, the current study seeks to identify the internal and external influencing factors for firms in adopting EMA and its subsequent impact on SMEs environmental performance. the outcomes of the PLS-SEM confirm that Benefit Expectation has significantly and positively impacted on Environmental Management Accounting. The results of PLS-SEM also confirm that Regulatory Pressure has a positive and significant impact on Environmental Management Accounting. Finally, the results of partial least square modelling confirm that Environmental Management Accounting also has a positive and significant impact on Environmental Performance.Keywords: Environmental management accounting, environmental performance, SMEs, Indonesia.JEL Classifications: Q55, Q50DOI: https://doi.org/10.32479/ijeep.8366

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1981Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics 2014A primer on partial least squares structural equation modeling (PLS-SEM)1997A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY.1975Journal of International Business Studies 2001Globalization and the Environment: Determinants of Firm Self-Regulation in China 2007Community isomorphism and corporate social action 2006Corporate Social Responsibility and Environmental Management 2007The contribution of corporate social responsibility to sustainable development

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