Pengaruh Peran Akuntansi Manajemen Lingkungan Terhadap Perusahaan Manufaktur Subsektor Kimia Yang Terdaftar Di Bei
DOI:
https://doi.org/10.61722/jiem.v3i12.7514Keywords:
Environmental Management Accounting, Chemical Manufacturing Sub-sector, Financial Performance, IDXAbstract
This study aims to examine the effect of implementing environmental management accounting on company financial performance. The population in this study consists of chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sample was selected using the purposive sampling method with three criteria. The researcher selected five companies that were eligible and met the criteria for observation. This study used simple regression analysis with the SPSS program. The environmental management accounting variable used the PROPER level value, and the financial performance variable used ROA. The results of this study found that there is a significant impact on companies that have implemented environmental management accounting in developing company performance. This shows a significance value of 0.093, which is below the significance level of 5% (1.813 < 0.05). Additionally, there is a simultaneous effect between the independent variables and the related variables of 20.2%, with the remaining 79.8%.
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