Pengaruh Environmental Management Accounting, Environmental Strategy, terhadap Environmental Performance
DOI:
https://doi.org/10.30872/jfor.v28i3.6773Keywords:
Environmental Management Accounting, Environmental Cost, Environmental StrategyAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Management Accounting, Environmental Cost dan Environmental Strategy terhadap Environmental Performance pada perusahaan sub sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2024. Metode penelitian yang digunakan ialah pendekatan kuantitatif dengan metode analisis data panel. Teknik pengambilan sampel menggunakan purposive sampling kemudian diperoleh 15 perusahaan yang memenuhi kriteria penelitian. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Analisis data dilakukan menggunakan regresi data panel dengan model yang terpilih Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Environmental Strategy berpengaruh positif dan signifikan terhadap Environmental Performance. Hal ini mengindikasikan bahwa semakin baik Environmental Strategy yang diterapkan perusahaan, maka semakin baik pula Environmental Performance perusahaan. Sementara itu, Environmental Management Accounting dan Environmental Cost tidak berpengaruh signifikan terhadap Environmental Performance
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