PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) TERHADAP KINERJA KEUANGAN PERUSAHAAN

Agustina, Frida Amalia (2026) PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) TERHADAP KINERJA KEUANGAN PERUSAHAAN. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to determine the effect of Environmental Management Accounting (EMA) on corporate financial performance, with leverage and company size as control variables. The research method used is quantitative, utilizing secondary data obtained from the official website of the Indonesia Stock Exchange. The population used in this study is all energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period, with 126 data samples used in the study. The data analysis method uses multiple linear regression.
This study uses the Environmental Management Accounting (EMA) variable as the independent variable and the Company's Financial Performance variable as the dependent variable. EMA measurement is measured using two main dimensions, namely Monetary Environmental Management Accounting (MEMA) and Physical Environmental Management Accounting (PEMA). Each item is given a score of 1 if disclosed, and a score of 0 if not disclosed. The total score is then added up to obtain the level of EMA implementation by each company and then divided by the total indicator. The Company's Financial Performance variable is measured by two measurements, namely ROA and Tobins' Q. The results of the study indicate that Environmental Management Accounting (EMA) does not significantly influence the company's financial performance (ROA and Tobins' Q).

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