THE INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING TOWARD THE COMPANY PERFORMANCE AND STAKEHOLDERS
Research on environmental management accounting is an interesting issue to continue for studying, moreover, with the respect from the number of consumers, governments, and companies continue to push their production processes to environmentally friendly. Attention to this issue makes researchers interested in conducting research on environmental management accounting effect on the performance of the company and its stakeholders. The purpose of this research was to find empirical evidence of the extent to which environmental management accounting has influence on the performance of the company and its stakeholders. Data were collected through questionnaire being sent to the 16 textile company with a number of questionnaires as much as 60 questionnaires (response rate 100%) with purposive sampling as the method of data collection. Multiple regression was used as the analytical tool in this study, and assisted by SPSS 16.00 for windows. Result of the study indicated that the environmental management accounting effect on the performance of the company and stakeholders. Recommendations of this study suggested the company to continue to develop their production processes that are friendly to the environmental, and government should develop policies that concern for the environment, and for the consumer should more pay attention to the quality of the product that they purchase whether it friendly or not to the environment.
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