A Model of Waste Management Improvement In Indonesia

Authors

  • Yefta. A. K. Noegroho, Suzy Noviyanti, Jony. O. Haryanto, Lanita Winata Faculty of Economics and Business, Satya Wacana Christian University Faculty of Economics and Business, President University Faculty of Economics and Business, Griffith University Australia

DOI:

https://doi.org/10.24912/ja.v23i3.604
Keywords: Environmental awareness, environmental compliance, environmental commitment, waste management, capacity building, corporate financial performance.

Abstract

Waste management (garbage) is an important thing and cannot be negotiated by any companies. By applying a good waste management system, companies will be the companies that are pro-environment and they will be positively appreciated by their stakeholders. This study aims to examined the factors that influence the waste management and their impacts on the financial performance of the company through a model to determine the antecedents of commitment and waste management program that eventually lead to improve financial performance. This research was conducted by distributing questionnaires to 100 managers of companies that implement waste management programs. The results showed that there was a positive influence of awareness and legal compliance towards its environmental commitments and positive influence on the environmental commitment program of waste management and waste management programs towards the financial performance of the company. The waste management program could make the companies prepare their operation better and minimize their environment cost. This study also gives a boost to companies that wants to improve the company's financial performance through waste management program.


Author Biography

Yefta. A. K. Noegroho, Suzy Noviyanti, Jony. O. Haryanto, Lanita Winata, Faculty of Economics and Business, Satya Wacana Christian University Faculty of Economics and Business, President University Faculty of Economics and Business, Griffith University Australia

Faculty of Economics and Business, Satya Wacana Christian University1,2

Faculty of Economics and Business, President University3

Faculty of Economics and Business, Griffith University Australia4

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Published

2019-09-19

How to Cite

Lanita Winata, Y. A. K. N. S. N. J. O. H. (2019). A Model of Waste Management Improvement In Indonesia. Jurnal Akuntansi, 23(3), 393–408. https://doi.org/10.24912/ja.v23i3.604