Moderation of Environmental Management Accounting in Improving Business Sustainability

Muhammad Wahyuddin Abdullah, Nurmelani, Muhammad Sapril Sardi Juardi, Indah Tri Hartini and Hadriana Hanafie
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Muhammad Wahyuddin Abdullah: Alauddin State Islamic University of Makassar
Nurmelani: Alauddin State Islamic University of Makassar
Muhammad Sapril Sardi Juardi: Alauddin State Islamic University of Makassar
Indah Tri Hartini: Alauddin State Islamic University of Makassar
Hadriana Hanafie: Wira Bhakti University of Makassar

International Journal of Research and Scientific Innovation, 2025, vol. 12, issue 3, 908-921

Abstract: This study aims to determine the effect of cost efficiency, profitability and productivity levels on business sustainability with environmental management accounting as a moderator. This study is a quantitative study with a causality approach. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX). The technique in selecting samples used the purposive sampling method with a total of 20 companies with 4 years of observation, namely 2018-2021. The data used is secondary data, which includes financial report data. The data has gone through classical assumption tests and hypothesis tests using the SPSS 25 application program. The test results show that profitability has a significant effect on business sustainability. While cost efficiency and productivity levels do not have a significant effect on business sustainability. The moderation analysis conducted proves that the environmental management accounting moderation variable is only able to moderate the effect of profitability on business sustainability but has not been able to moderate the interaction of cost efficiency and productivity levels on business sustainability.

Date: 2025
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