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The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas

The concept of sustainability within the realm of the industry is closely related to sustainable development. In East Kalimantan's shipping industry, environmental concerns related to the Mahakam River, carbon emissions, and international regulations have created a pressing need to adopt Green...

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Main Authors: Mursandi, Maulita, Azizah, Amiril, B Luturmas, Fabiola
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024
Subjects:
Environmental policy and economic development. Sustainable development. Environmental management
Shipping
Online Access:https://ir.uitm.edu.my/id/eprint/103385/2/103385.pdf
https://ir.uitm.edu.my/id/eprint/103385/
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spelling my.uitm.ir.1033852024-09-30T04:35:20Z https://ir.uitm.edu.my/id/eprint/103385/ The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas mar Mursandi, Maulita Azizah, Amiril B Luturmas, Fabiola Environmental policy and economic development. Sustainable development. Environmental management Shipping The concept of sustainability within the realm of the industry is closely related to sustainable development. In East Kalimantan's shipping industry, environmental concerns related to the Mahakam River, carbon emissions, and international regulations have created a pressing need to adopt Green Shipping practices. The pressing need for Green Shipping practices stems from the accountability of the shipping industry in this context. The aim of this research was to explore the consequences of Green Shipping and Regulatory Pressure on the implementation of environmental management accounting (EMA) techniques in the maritime sector, specifically in East Kalimantan, as well as its subsequent effect on Environmental Performance. This is a quantitative study. The sample for this research was a shipping company registered with the Indonesian National Shipowners Association (INSA). The survey subjects were operational managers from a shipping company, and they were chosen because they possessed substantial knowledge about environmental accounting and shipping regulations. This study emphasizes that the adoption of Environmental Management Accounting (EMA) is influenced positively and significantly by Green Shipping and Regulatory Pressure, and it also has an impact on environmental performance. The study demonstrates that the shipping industry's adoption of EMA is influenced by Green Shipping and Regulatory Pressure. Environmental Management Accounting (EMA) is an essential instrument utilized by organizations in the shipping industry to evaluate the financial implications of their environmental activities and to divulge pertinent information regarding their environmental performance. This, in turn, facilitates the enhancement of their overall environmental performance. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/103385/2/103385.pdf The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas. (2024) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 23 (2): 15. pp. 351-367. ISSN 2550-1895
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Environmental policy and economic development. Sustainable development. Environmental management
Shipping
spellingShingle Environmental policy and economic development. Sustainable development. Environmental management
Shipping
Mursandi, Maulita
Azizah, Amiril
B Luturmas, Fabiola
The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas
description The concept of sustainability within the realm of the industry is closely related to sustainable development. In East Kalimantan's shipping industry, environmental concerns related to the Mahakam River, carbon emissions, and international regulations have created a pressing need to adopt Green Shipping practices. The pressing need for Green Shipping practices stems from the accountability of the shipping industry in this context. The aim of this research was to explore the consequences of Green Shipping and Regulatory Pressure on the implementation of environmental management accounting (EMA) techniques in the maritime sector, specifically in East Kalimantan, as well as its subsequent effect on Environmental Performance. This is a quantitative study. The sample for this research was a shipping company registered with the Indonesian National Shipowners Association (INSA). The survey subjects were operational managers from a shipping company, and they were chosen because they possessed substantial knowledge about environmental accounting and shipping regulations. This study emphasizes that the adoption of Environmental Management Accounting (EMA) is influenced positively and significantly by Green Shipping and Regulatory Pressure, and it also has an impact on environmental performance. The study demonstrates that the shipping industry's adoption of EMA is influenced by Green Shipping and Regulatory Pressure. Environmental Management Accounting (EMA) is an essential instrument utilized by organizations in the shipping industry to evaluate the financial implications of their environmental activities and to divulge pertinent information regarding their environmental performance. This, in turn, facilitates the enhancement of their overall environmental performance.
format Article
author Mursandi, Maulita
Azizah, Amiril
B Luturmas, Fabiola
author_facet Mursandi, Maulita
Azizah, Amiril
B Luturmas, Fabiola
author_sort Mursandi, Maulita
title The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas
title_short The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas
title_full The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas
title_fullStr The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas
title_full_unstemmed The impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by Green Shipping and Regulatory Pressure / Maulita, Amiril Azizah and Fabiola B Luturmas
title_sort impact of environmental management accounting adoption on the shipping industry's environmental performance, influenced by green shipping and regulatory pressure / maulita, amiril azizah and fabiola b luturmas
publisher Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate 2024
url https://ir.uitm.edu.my/id/eprint/103385/2/103385.pdf
https://ir.uitm.edu.my/id/eprint/103385/
_version_ 1811598359951048704
score 13.211869

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