The Effect of Green Strategy, Green Social Capital, and Environmental Consciousness on Carbon Management Accounting
This study aims to analyze the effect of green strategy, green social capital, and environmental consciousness on carbon management accounting. The study uses a quantitative approach by distributing questionnaires to 340 respondents in middle-up management positions in listed and non-listed companies on the Indonesian Stock Exchange. Multiple linear regression analysis was used with the Smart PLS statistical tool. This research shows that green strategy has a significant positive effect and green social capital has a significant positive effect. Meanwhile, environmental consciousness has no significant effect. This proves companies that focus on and are involved in formulating environmentally friendly strategies and making changes to environmentally friendly business models supported by social capital
companies that help each other in discussions to share knowledge, generate new ideas, and improve company performance, primarily related to the environment, can encourage implementation of carbon management accounting.