Moderation of Environmental Management Accounting in Improving Business Sustainability
Moderation of Environmental Management Accounting in Improving Business Sustainability
Muhammad Wahyuddin Abdullah1, Nurmelani2, Muhammad Sapril Sardi Juardi3, Indah Tri Hartini4, Hadriana Hanafie5
1,2,3,4Alauddin State Islamic University of Makassar
Publication Information
Journal Title: International Journal of Research and Scientific Innovation (IJRSI)
Author(s):Abdullah, Muhammad Wahyuddin ,Juardi, Nurmelani, Muhammad Sapril Sardi ,Hartini, Indah Tri ,Hanafie, Hadriana
Published On: 06/18/2025
Volume: 12
Issue: 3
First Page: 908
Last Page: 921
ISSN: 2321-2705
Cite this Article Abdullah, Muhammad Wahyuddin ,Juardi, Nurmelani, Muhammad Sapril Sardi ,Hartini, Indah Tri ,Hanafie, Hadriana; Moderation of Environmental Management Accounting in Improving Business Sustainability ,Volume 12 Issue 3, International Journal of Research and Scientific Innovation (IJRSI), 908-921, Published on 06/18/2025, Available at https://rsisinternational.org/journals/ijrsi/articles/moderation-of-environmental-management-accounting-in-improving-business-sustainability/
Abstract
This study aims to determine the effect of cost efficiency, profitability and productivity levels on business sustainability with environmental management accounting as a moderator. This study is a quantitative study with a causality approach. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX). The technique in selecting samples used the purposive sampling method with a total of 20 companies with 4 years of observation, namely 2018-2021. The data used is secondary data, which includes financial report data. The data has gone through classical assumption tests and hypothesis tests using the SPSS 25 application program. The test results show that profitability has a significant effect on business sustainability. While cost efficiency and productivity levels do not have a significant effect on business sustainability. The moderation analysis conducted proves that the environmental management accounting moderation variable is only able to moderate the effect of profitability on business sustainability but has not been able to moderate the interaction of cost efficiency and productivity levels on business sustainability.
Keywords: Cost Efficiency, Profitability, Productivity Level, Business Sustainability, Environmental Management Accounting
