THE EFFECT OF ENVIRONTMENTAL MANAGEMENT ACCOUNTING (EMA) ON FINANCIAL PERFORMANCE AND WORKING CAPITAL MANAGEMENT (WCM) AS MEDIATION VARIABLES IN THE TEXTILE PROCESSING INDUSTRY IN BOGOR REGENCY / SYARIEF GERALD PRASETYA 1/ JULIA SAFITRI 2

Sustainable accounting is a concern where the demands for
financial information become wider, EMA as an accounting
concept that accommodates the weaknesses of conventional
accounting in disclosing environmental costs. The research aims to analyze the effect of EMA on the company's financial
performance and working capital management (WCM) as a
mediator. The data was obtained through a questionnaire survey of seventy eight respondents from textile manufacturing companies in Bogor Regency. The path analysis model is tested using Smart PLS. The results of the study found that EMA has a direct significant effect on financial performance and the role of working capital management as a mediator contributes to the indirect effect of EMA on financial performance. EMA information is critical in providing information that increases managers.