Overview

Original Research

THE INFLUENCE OF INSTITUTIONAL REGULATIONS, ENVIRONMENTAL MANAGEMENT STRATEGIES, AND ORGANIZATIONAL PERFORMANCE WITH ENVIRONMENTAL ACCOUNTING MANAGEMENT AS A MEDIATING VARIABLE

MOCHAMAD FAHRU KOMARUDIN 1, AGUS ISMAYA HASANUDIN 2, IMAM ABU HANIFAH 3, and WINDU MULYASARI 4.

Vol 18, No 04 ( 2023 )   |  DOI: 10.17605/OSF.IO/R42B3   |   Author Affiliation: Accounting Department, Universitas Bina Bangsa Indonesia, Accounting Department, Universitas Sultan Ageng Tirtayasa, Indonesia 1; Accounting Department, Universitas Sultan Ageng Tirtayasa, Indonesia 2,3,4.   |   Licensing: CC 4.0   |   Pg no: 229-245   |   Published on: 11-04-2023

Abstract

This study aims to examine the relationships among institutional regulations, environmental management strategies, organizational performance, and environmental accounting management. It proposes that environmental accounting management acts as a mediating variable between institutional regulations and organizational performance, as well as between environmental management strategies and organizational performance. A conceptual model is developed and tested through a survey of companies in various industries. The findings suggest that institutional regulations and environmental management strategies have a significant positive effect on environmental accounting management, which in turn positively influences organizational performance. The study contributes to the literature by providing empirical evidence of the importance of environmental accounting management as a mediator between institutional regulations, environmental management strategies, and organizational performance. The results have practical implications for companies seeking to improve their environmental performance and accounting practices.

Keywords

Corporate Sustainable Development, Environmental Management Accounting, Environmental Management Strategy, Organizational Performance