The Effect of Environmental Management Accounting (EMA) on Financial Performance and Working Capital Management (WCM) as Mediating Variables

Authors

  • Syarief Gerald Prasetya Student of the Doctoral Program in Management Science at the Universitas Terbuka and Lecturer Department of Management, Binaniaga Indonesia Universirty
  • Julia Safitri Department of Management, Universitas Terbuka

DOI:

https://doi.org/10.32832/jm-uika.v14i1.9778

Keywords:

EMA, financial performance, path analysis, taxtile, working capital management

Abstract

Sustainable accounting is a concern where demands on financial information become wider. The research aims to analyze the effect of EMA on the company's financial performance and working capital management (WCM) as a mediator. The data was obtained through a questionnaire survey of seventy eight respondents from textile manufacturing companies in Bogor Regency. The path analysis model is tested using Smart PLS. The results of the study found that EMA has a direct significant effect on financial performance and the role of working capital management as a mediator contributes to the indirect effect of EMA on financial performance. EMA information is critical in providing information that increases managers'

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Published

05-03-2023

How to Cite

Prasetya, S. G., & Safitri, J. (2023). The Effect of Environmental Management Accounting (EMA) on Financial Performance and Working Capital Management (WCM) as Mediating Variables. Jurnal Manajemen, 14(1), 14–29. https://doi.org/10.32832/jm-uika.v14i1.9778

Issue

Volume 14, Special Issue 1:Call for Paper International E-Conference Management & Small Medium Enterprises (ICMSME)-2023

Section

Spesial Edition

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