The Role of Environmental Management Accounting (EMA) in Hospital Performance Moderating the Effect of Green Innovation
Abstract
This study investigates the impact of implementing Environmental Management Accounting (EMA) on hospital performance, with green innovation as a moderating factor. This research focused on KARS-accredited hospitals in North Sumatra. This research examines a specific finance department and an internal supervisory unit. The sample size consisted of 77 hospitals with 129 respondents. The findings indicate that the adoption of environmental management accounting and green innovation impacts hospital performance. However, green innovation does not enhance the influence of environmental management accounting implementation on hospital performance. This study effectively demonstrated that the use of environmental management accounting enables monitoring and assessment of the environmental effects of hospital operations. This metric involves assessing energy use, waste management, and emissions to identify areas where hospitals can enhance efficiency and minimize their environmental footprint. Although green innovation has a direct impact on financial performance, it cannot enhance the effect of EMA implementation on hospital performance. This is attributed to the insufficient initial funds for investment in medical facilities, such as modern medical equipment, as well as the absence of resources for staff training and other infrastructure necessary to provide services to the community.
Keywords: (Environmental Management Accounting) EMA implementation, green innovation and hospital performance.
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