Antecedents of Environmental Management Accounting and Environmental Performance: Evidence from Indonesian Small and Medium Enterprises

Azhar Susanto and Meiryani Meiryani
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Azhar Susanto: Department of Accounting, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia,
Meiryani Meiryani: Department of Accounting, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia.

International Journal of Energy Economics and Policy, 2019, vol. 9, issue 6, 401-407

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. (search for similar items in EconPapers)
JEL-codes: Q50 Q55 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (7)

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