Factors Affecting Environmental Accounting in Five Star Hotels in Badung

Abstract

Environmental accounting is an important function that describes the environmental costs of efforts considered by corporate stakeholders who can encourage identifying ways to reduce or avoid costs while improving environmental quality. The purpose of this research is to gather empirical evidence on the impact of company size, accounting standards statements, and environmental management on the implementation of environmental accounting in a five-star hotel in Badung. In this study, 96 people from five-star hotels in Badung participated. Purposive sampling was used to determine the sample. Multiple linear regression analysis was used as the analysis technique. The findings revealed that company size, accounting standards statement, and environmental management all had a positive impact on the implementation of environmental accounting in five-star hotels in Badung.