Determinants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia
نویسندگان
چکیده
This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) activity management decision quality; (2) EMA (3) quality corporate performance, performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from that received Indonesia Stock Exchange. analyzed data 54 respondents using Partial Least Square (PLS) regression. find has a positive impact EMA. significant influence company’s performance. quality. Decision also positively influences However, we no between is limited by low response rate survey participants. thus suggest future research be conducted qualitative methods. Another limitation framework not best one. Thus, it suggested use another measurement for variables add other variables.
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ژورنال
عنوان ژورنال: Xinan Jiaotong Daxue Xuebao
سال: 2021
ISSN: ['0258-2724']
DOI: https://doi.org/10.35741/issn.0258-2724.56.3.49