Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia

Lukluk Fuadah, Rochmawati Daud, Burhanuddin

2018

Abstract

The aim of this study is to examine the link between environmental management accounting, quality of decision and environmental performance. The data is obtained from the survey. The natural resource based view theory and decision theory used in this study. The results research show both environmental management accounting and quality of decision have a positive and significant effect on environmental performance. The more companies implementation environmental management accounting, the higher environmental performance. This is similar to the higher quality of decision, higher environmental management accounting. The first limitation of this study is a low response rate supports this idea, even though the company contacted in this study is all ISO 14001 certified companies that have achieved environmental management system standards. Future research should research qualitative research. Second, this study only focuses on two variabels impacts on environmental performance. Future research can use other variables.

Paper Citation

in Harvard Style

Fuadah L., Daud R. and Burhanuddin. (2018). Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 339-346. DOI: 10.5220/0008440003390346

in Bibtex Style

@conference{seabc18,
author={Lukluk Fuadah and Rochmawati Daud and Burhanuddin},
title={Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={339-346},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008440003390346},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia
SN - 978-989-758-387-2
AU - Fuadah L.
AU - Daud R.
AU - Burhanuddin.
PY - 2018
SP - 339
EP - 346
DO - 10.5220/0008440003390346