¹Bakri Bakri, ²Mahfiza Mahfiza

^1,2IAIN Sultan Amai Gorontalo

DOI : https://doi.org/10.58806/ijsshmr.2025.v4i1n28

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ABSTRACT

The purpose of this study was to determine the effect of environmental management accounting implementation on value chain, good corporate governance on value chain, valua chain on financial performance, environmental management accounting implementation on financial performance, good corporate governance on financial performance, environmental management accounting implementation on financial performance moderated by value chain and good corporate governance on financial performance moderated by value chain. The method used in this research is quantitative, where data and analysis are based on numbers which are then calculated statistically. The pupulation in this study is a BUMN company incorporated as a Limited Liability Company (PT). The population of SOEs incorporated as Limited Liability Companies (PT) in the Sulawesi region amounted to 83 companies. The sampling technique used is random sampling by taking samples with members of the population randomly without regard to the strata in the population. The influence between variables is formulated in this study using the SEM model, the inferential statistical method used in the analysis of this research data is the Partial Least Square (PLS) program, which is a powerful statistical tool that does not assume the data must be with a certain scale measurement or not based on various assumptions. The results prove that the application of the principles of Good Corporate Governance affects the Value Chain but with a small amount. The application of Environmental Management Accounting affects the Value Chain by a significant amount, the application of the principles of Good Corporate Governance affects Financial Performance but by a small amount. The application of Environmental Management Accounting has an effect on Financial Performance but with a small amount. The application of Value Chain has an effect on Financial Performance but with a small amount.

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