Pengaruh Pengelolaan Limbah Medis terhadap Pelaporan Akuntansi Lingkungan dengan Kepatuhan Lingkungan sebagai Variabel Intervening
DOI:
https://doi.org/10.30603/ab.v22i1.6919Keywords:
Medical waste management, Environmental compliance, Environmental accounting reporting, Public hospitalAbstract
Medical waste management has become a critical challenge for hospitals due to the potential environmental risks associated with medical waste and growing demands for accountability regarding environmental activities and costs. This situation requires waste management practices that extend beyond technical operations and are integrated with environmental accounting reporting. This study aims to examine the effect of medical waste management on environmental accounting reporting and to investigate the role of environmental compliance as an intervening variable. A quantitative approach with a causal research design was employed. Data were collected through questionnaires from 60 hospital employees involved in waste management, administrative and financial reporting, and quality oversight at a local government hospital. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that medical waste management has a positive and significant effect on environmental compliance (β = 0.687; p < 0.001) and environmental accounting reporting (β = 0.341; p = 0.006). Environmental compliance also has a positive and significant effect on environmental accounting reporting (β = 0.523; p < 0.001) and partially mediates the relationship between medical waste management and environmental accounting reporting (β = 0.359; p < 0.001). The model explains 63.8% of the variance in environmental accounting reporting. This study contributes to the development of Stakeholder Theory and Legitimacy Theory by demonstrating that regulatory compliance serves as a mechanism that strengthens the transformation of waste management practices into accounting accountability. The study's novelty lies in integrating environmental compliance as a mediating mechanism between medical waste management and environmental accounting reporting in the context of a public hospital.
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