The Relationship of Environmental Uncertainty, AIS Efficiency and Energy Efficiency with Environmental and Operational Performance in Indonesia

Sulaiman Sajilan, Erlane K. Ghani, Siti Maimunah and Retno Martanti Endah Lestari
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Sulaiman Sajilan: Universiti Kuala Lumpur Business School, Malaysia
Erlane K. Ghani: Faculty of Accountancy, Universiti Teknologi MARA, Malaysia,
Siti Maimunah: Department of Accounting, Faculty of Economics and Business, Padjadjaran University, Sumedang, Indonesia
Retno Martanti Endah Lestari: Department of Accounting, Student Doctoral Accounting, Padjadjaran University, Sumedang, Indonesia

International Journal of Energy Economics and Policy, 2019, vol. 9, issue 5, 371-378

Abstract: Focusing on the current environmental era, the present study aims to evaluate the role of accounting and environment in driving the firm s performance. Therefore, the study is motivated to evaluate the specific relationship of energy efficiency, accounting information system efficiency and environmental uncertainty with business performance. The current study measures the empirical impact of the performance drivers on two vital domains of a firm s performance. The results of Partial Least Square structural equational modelling confirm that energy efficiency and accounting information system efficiency have a positive and significant impact on operational and environmental performance. Moreover, the results further suggested that environmental uncertainty have a negative and significant impact on operational and environmental performance in multinational firms of Indonesia.

Keywords: Environmental uncertainty; energy efficiency; operational performance; environmental performance; Indonesia. (search for similar items in EconPapers)
JEL-codes: Q50 Q55 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2019-05-41

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