Penerapan Environmental Management Accounting (EMA) Terhadap Kinerja Perusahaan

Ingrid lanita, Dyna Rachmawati

Abstract


EMA is a development of management accounting, so the application of EMA is determined by contingent factors in the company. Contingency factor used in this study is business strategy. Business strategy that has been studied by previous studies is environmental strategy. However, not many previous studies have used business strategy typology (prospector or defender) as a contingent factor in the application of EMA. Several previous studies using strategy typology have proven that prospector strategies have a positive effect on the adoption of EMA. In the context of contingencies, the alignment between business strategy and EMA implementation will be able to improve business performance. This underlies the development of this research model. The alignment of the business strategy with the adoption of EMA is tested by an interaction approach. The interaction approach uses a moderated regression analysis (MRA) analysis tool. The results of testing of 348 company years (publicly listed companies that participated in PROPER during the period of 2013-2018) show that strategy had no role in strengthening or weakening the association of EMA on company performance. In other words, whatever type of strategy the company has chosen has no influence on the EMA on company performance. Testing of control variables proves that the environmental performance of the previous period did not affect the company's performance. While the size of the company and the earnings of previous period have a positive effect on performance.


Keywords


Business Strategy; Environmental Management Accounting; Performance

Full Text:

PDF

References


Al-Mawali, H., G. Liu, dan G.M.A. Rumman, 2018, Environmental Strategy, Environmental Management Accounting and Organizational Performance: Evidence from The United Arab Emirates Market, Journal of Environmental Management and Accounting, 6 (2), Juli

Anggraeni, D.Y., 2015, Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan, dan Nilai Perusahaan, Jurnal Akuntansi dan Keuangan Indonesia, Vol. 12, No. 2, Desember

Aniela, Y, 2012, Peran Akuntansi Lingkungan Dalam Meningkatkan Kinerja Lingkungan dan Kinerja Perus-ahaan, Berkala Ilmiah Mahasiswa Akuntansi, Vol. 1, No.1, Januari

Atkinson, A.A., R.S. Kaplan, E.M. Matsumura, dan S.M. Young, 2012, Management Accounting: Information for Decision Making and Strategy Execution 6th Edition, Upper Saddle River: Pearson Prentice Hall

Basuki, dan R.D. Irwanda, 2018, Environmental Cost Analysis and Reporting to Measure Environmental Performance in Realizing Eco-Efficiency at PT Industri Kereta Api (Persero), Asian Journal of Accounting Research, Vol. 3, No. 2, Oktober

Bentley, K.A., T.C. Omer, dan N.Y. Sharp, 2012, Business strategy, Financial Reporting Irregularities, and Audit Effort, Journal of Empirical Finance, Vol. 18, Maret

Burhany, D.I., dan Nurniah, 2013, Akuntansi Manajemen Lingkungan Sebagai Alat Bantu Untuk Mening-katkan Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. Jurnal Ekonomi dan Keuangan, Vol. 17, No. 3: 279-298, September

Burritt, R.L., T. Hahn, dan S. Schaltegger, 2002, Towards a Comprehensive Framework for Environmental Management Accounting-Links between Business Actors and Environmental Management Account-ing Tools, Australian Accounting Review, Vol. 12, No. 2, Juli

Chenhall, R.H., 2003, Management Control Systems Design within Its Organizational Context: Findings from Contingency-Based Research and Directions for the Future, Accounting, Organizations and Society, 28

Chris, K.L., dan R. L. Burrit, 2013, Environmental Management Accounting: The Significant of Contingent Variables for Adoption, Journal of Cleaner Production, 41, Oktober

David, F.R., dan F.R. David, 2015, Strategic Management: Concepts and Cases 15th Edition, England: Pearson Edu-cation Limited

Drazin, R., Andrew, H., and Van De Ven, 1985, Alternative Form of Fit in Contingency Theory, Administrative Science Quartely, Vol. 30, No. 4, Desember

Ferreira, A., dan C. Moulang, 2010, Environmental Management Accounting and Innovation: An Exploratory Analysis, Accounting, Auditing, & Accountability Journal, Vol. 23, No. 7, Nopember

Finger, C.A., 1994, The Ability of Earnings to Predict Future Earnings and Cash Flow, Journal of Accounting Research, Vol. 32, No. 2, Autumn, pp. 210 – 223

Ghozali, I, 2016, Aplikasi Multivariate dengan Program IBM SPSS 23, Edisi 8, Semarang: Universitas Dipone-goro

Gibassier, D., dan S. Alcouffe, 2018, Environmental Management Accounting: The Missing Link of Sustain-ability, Social and Accountability Journal, 38:1, Maret

Hansen, G.S., dan B. Wernerfelt, 1989, Determinants of Firm Performance: The Relative Importance of Eco-nomic and Organizational Factors, Strategic Management Journal, Vol. 10, No. 5, September-Oktober

Houge, M.N., R. Kerr, dan R. Monem, 2014, Business Strategy, Economic Growth, and Earnings Quality, working papers, (https://pages.business.illinois.edu/accountancy/wp-content/uploads/sites/12/2015/04/Houqe.pdf, diakses pada 20 April 2017)

Ikhsan, A, 2009, Akuntansi Manajemen Lingkungan., Edisi Pertama, Yogyakarta: Graha Ilmu.

International Federation of Accountant (IFAC), 2005, International Guidance Document: Environmental Manage-ment Accounting, Agustus, (https://www.ifac.org/about-ifac/professional-accountants-business/publications/international-guidance-document-environmental-management-accounting-2, diakses 2 Juni 2020)

Jemaa, O.b., 2014, The Examination of The Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context, Accounting and Finance Research, Vol.4, No. 1, Nopember

Kaul, V.K., 2003, Determinants of Business Performance in the Developing Economy: An Integrated Frame-work, Management & Change, Vol. 7, No. 1, Summer

Kompas, 2013, Unilever Raup Laba Rp 4,9 Triliun, Kompas.com, 03 Mei, (http;//kompas.com, diakses 17 Maret 2019)

Kompas, 2014, Ford Kenalkan C-Max Energy Concept Beratap Panel Surya, Kompas.com, 03 Januari, (http://otomotif.kompas.com, diakses 15 Maret 2019).

Kumparan, 2019, Love Beauty and Planet Produk Ramah Lingkungan Terbaru dari Unilever, Kumparan.com, 18 Juli 2019, (https://kumparan.com/kumparanwoman/love-beauty-and-planet-produk-ramah-lingkungan-terbaru-dari-unilever-1rURLBfgwJC diakses 20 Juli 2019)

Lanita, I., dan D. Rachmawati, 2017, Pengaruh Strategi Dan Karakteristik Perusahaan Terhadap Pentingnya Environmental Management Accounting (Ema), Skripsi Tidak Dipublikasikan, Surabaya: Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya.

Lattan, H., C.J.C. Jabbour, A.B.L.S. Jabbour, S.F. Wamba, dan M. Shabbaz, 2018, Effects of Environmental Strategy, Environmental Uncertainty and Top Management’s Commitment on Corporate Environmen-tal Performance: The Role of Environmental Management Accounting, Journal of Cleaner Production, 180, Januari

Le, T.T., T.M.A.Nguyen, dan T.T.H Phan, 2019, Environmental Management Accounting And Performance Eficiency In The Vietnamese Construction Material Industry—A Managerial Implication For Sustaina-ble Development, Journal Sustainability,Vol. 11, September (https://www.researchgate.net, diunduh 26 November 2019).

Menteri Keuangan Republik Indonesia. 1992. Surat Keputusan Menteri Keuangan Republik Indonesia No-mor:826/ KMK.013/1992 tentang Sistem Penilaian Kinerja BUMN

Miles, R.E., dan C.C Snow, 1978, Organizational Strategy, Structure and Process, The Academy of Management Review, Vol. 3, No. 3, Juli: 546-562, (https://www.researchgate.net, diunduh 26 April 2019).

Nurrini, I.W., 2018, Kemampuan Rasio Keuangan, Inflasi, Dan Gross Domestic Product (GDP) Dalam Mem-prediksi Pertumbuhan Laba Perusahaan (Studi Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016), Skripsi Dipublikasikan, Yogyakarta: Fakultas Ekonomi Universitas Negeri Yogyakarta.

Okezone, 2008, Toshiba Rilis Jajaran Produk Ramah Lingkungan, Okezone.com, 24 Oktober, (http://techno.okezone.com, diakses 15 Maret 2019).

Otley, D., 1980, The Contingency Theory of Management Accounting: Achievement and Prognosis, Account-ing, Organizations and Society, Vol. 5, No. 4

_______, 2016, The Contingency Theory of Management Accounting and Control: 1980 – 2014, Management Accounting Research, 31, Pebruari

Pemerintah Republik Indonesia. 2009. Undang-Undang No. 32 tentang Perlindungan dan Pengelolaan Ling-kungan Hidup.

Rahayu, A., 2016, Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi Terhadap Inovasi Produk dan Inovasi Proses, Jurnal Online Mahasiswa Akunntansi, Vol. 3, No. 1, Februari, (https://jom.unri.ac.id diunduh pada 27 Mei 2019).

Republika, 2016, Bioplastik Akan Dijadikan Kantong Plastik Standar, Republika.co.id, 08 Oktober, (http://republika.co.id, diakses 15 Maret 2019).

Rustika, N., 2011, Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan dan Strategi Terhadap Inovasi Perusahaan. Jurnal Akuntansi & Auditing, Vol. 2, No. 1, Juni, (http://ejournal.undip.ac.id diunduh pada tanggal 27 Mei 2019).

Samsul, M., 2006, Pasar Modal dan Manajemen Portofolio, Surabaya: Penerbit Erlangga.

Senan, N.A.M., 2019, Ability of Earnings and Cash Flow in Forecasting Future Cash Flow: A Study in the Context of Saudi Arabia, Academy of Accounting and Financial Studies Journal, Vol. 23, Issue no. 1

Sibuea, A.O., dan A. H. Widanarti, 2016, Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) terhadap Lingkungan Hidup (Studi Kasus PT. Marimas Semarang), Diponegoro Law Journal, Vol. 5, No. 13

Siombo, M.R., 2014, Tanggung Jawab Pemda terhadap Kerusakan Lingkungan Hidup Kaitannya dengan Kewenangan Perijinan di Bidang Kehutanan dan Pertambangan, Jurnal Dinamika Hukum, Vol. 14, No. 3, September,

Solovida, G.T, dan H. Lattan, 2017, Linking Environmental Strategy to Environmental Performance: Media-tion Role of Environmental Management Accounting, Sustainability Accounting, Management and Policy Journal, Vol. 8, Issue no. 5, Nopember

Supriyadi, 2018, The Predictive Ability of Earnings versus Cash Flows Data to Predict Future Cash Flow: A Firm Specific Analysis, Gadjah Mada International Journal of Business, Vol. 1, No. 2, September

Susanto, Y.K., dan J. Tarigan, 2013, Pengaruh Pengungkapan Sustainability Report terhadap Profitabilitas Perusahaan, Business Accounting Review, Vol. 1, No. 1, Januari: 1-10

Wibisono, A.G., 2011, Pengaruh Environmental Performance dan Environmental Disclosure terhadap Eco-nomic Performance pada Perusahaan Pertambangan dan Pemegang HPH/HPHTI yang Terdaftar di BEI, Skripsi Dipublikasikan, Yogyakarta: Program SI UNY

William, J., dan R. Sanjaya, 2017, Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi, Vol. 19, No. 1a, November




DOI: https://doi.org/10.21107/infestasi.v16i1.6886

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Ingrid lanita, Dyna Rachmawati

Creative Commons License

This journal is licensed under a Creative Commons Attribution 4.0 International License.