DIRECT AND INDIRECT RELATIONSHIP OF ENVIRONMENTAL MANAGEMENT ACCOUNTING TO ECONOMIC DEVELOPMENT IN COMPANIES
The mediating influence of environmental performance on the relationship between environmental management accounting and financial performance. The sample used in this research was 33 companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis technique used is path analysis and Sobel test with the help of the Statistical Package for Social Sciences (SPSS) 22 program. Results study This show that application accountancy management environment No influence environmental performance and environmental performance do not affect financial performance, so it can be concluded that environmental performance cannot mediate the relationship between environmental management accounting and financial performance
Index Terms– Environmental management accounting, environmental performance, financial performance
