绿色财务管理及其对中小型企业（SMEs）的影响：印度尼西亚的实证研究

Q1 Social Sciences

Journal of Environmental Assessment Policy and Management Pub Date : 2024-01-13 DOI:10.1142/s1464333224500017

M. Nohong, M. Sobarsyah, Nur Alamzah, Andi Sylvana, Bahtiar Herman

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引用次数: 0

摘要

本研究调查了印度尼西亚企业中绿色财务管理（GFM）、绿色运营实践（GOP）和财务绩效（FP）之间的关系，为财务管理中可持续性的战略重要性提供了新的见解。我们对印度尼西亚 256 家企业的样本数据进行了多元分析。结果表明，GFM 与 GOP 之间存在明显的正相关关系，而 GOP 也会随之改善 FP。此外，我们的研究还发现，监管环境（RE）和市场竞争（MC）在 GFM 与 GOP 的关系中起着调节作用。相比之下，GOP 在 GFM 和 FP 之间起着中介作用。尽管存在各种局限性，但这项研究为绿色财务管理可增强公司的环境责任和财务成功这一观点提供了重要的实证支持。报告还指出了需要进一步研究的领域，强调了可持续发展对企业战略规划的重要性。

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Green Financial Management and its Impact on Small Medium Enterprises (SMEs): An Empirical Study in Indonesia

This study investigates the relationships between Green Financial Management (GFM), Green Operational Practices (GOP), and Financial Performance (FP) within Indonesian firms, offering new insights into the strategic importance of sustainability in financial management. We conducted a multivariate analysis of data obtained from a sample of 256 firms in Indonesia. The results reveal a significant positive association between GFM and GOP and a subsequent improvement in FP. Moreover, our study finds that the Regulatory Environment (RE) and Market Competition (MC) play moderating roles in the GFM–GOP relationship. In contrast, the GOP serves as a mediator between GFM and FP. Despite various limitations, this research offers crucial empirical support for the idea that green finance management may enhance a company’s environmental responsibility and financial success. The report also identifies areas for further investigation, emphasising how crucial sustainability is to corporate strategy planning.

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来源期刊

Journal of Environmental Assessment Policy and Management Social Sciences-Geography, Planning and Development

CiteScore

7.00

自引率

0.00%

发文量

期刊介绍： The Journal of Environmental Assessment Policy and Management is an interdisciplinary, peer reviewed, international journal covering policy and decision-making relating to environmental assessment (EA) in the broadest sense. Uniquely, its specific aim is to explore the horizontal interactions between assessment and aspects of environmental management (not just the vertical interactions within the broad field of impact assessment) and thereby to identify comprehensive approaches to environmental improvement involving both qualitative and quantitative information. As the concepts associated with sustainable development mature, links between environmental assessment and management systems become all the more essential.