Peran Implementasi Akuntansi Manajemen Lingkungan Dalam Memediasi Faktor Faktor Yang Mempengaruhi Kinerja Perusahaan Kelapa Sawit

Abstract

This study examines the mediating role of Environmental Management Accounting implementation (Indonesian Sustainable Palm Oil, ISPO implementation) in the relationship between managerial behavioral factors and technology usage on palm oil company performance. Previous research has generally explored these elements separately, leaving a gap in understanding how internal organizational behavior, technological capability, and sustainability compliance interact within a unified framework. This study addresses that gap by developing an integrative model that connects these three dimensions. A quantitative approach using SEM–PLS was applied to data collected from key decision-makers within palm oil companies. The findings reveal that both managerial behavior and technology usage positively influence ISPO implementation, and that ISPO significantly mediates their effects on firm performance. These results indicate that ISPO functions not merely as a regulatory requirement, but as a strategic mechanism that amplifies the impact of internal organizational factors on performance outcomes. The study contributes to the literature by highlighting the strategic value of ISPO in enhancing sustainable performance within the palm oil industry.