The environmental accounting strategy and waste management to achieve MSME’s sustainability performance

Figures & data

Table 1. Pilot test validity test results

Indikator	Loading Factor Value	Indikator	Loading Factor Value
X1	0,803	Y12	0,822
X2	0,937	Y13	0,707
X3	0,759	Y14	0,743
X4	0,626	Z2	0,761
X5	0,778	Z5	0,763
Y1	0,634	Z6	0,732
Y3	0,667	Z7	0,719
Y6	0,860

Table 2. The results of respondent demographic statistics

Type of Business	Frequency	Percentage (%)
Food and Drinks	113	58,25
Businesses	37	19,07
Laundry	6	3,09
Batik	3	1,55
Furniture	10	5,15
Agriculture and Animal Husbandry	25	12,89
Total	194	100
Company age
< 5 years	94	48,45
5 years—10 years	52	26,80
> 10 years	48	24,75
Total	194	100
Total Worker
< 10 people	156	80,41
10 people—20 people	23	11,85
> 20 people	15	7,74
Total	194	100
Total Profit
< Rp 300 million	151	77,84
Rp 300 million—Rp 2,5 billion	35	18,04
> Rp 2,5 billion	8	4,12
Total	194	100

Table 3. The data of the respondents

Gender	Frequency	Percentage (%)
Man	95	48,97
Women	99	51,03
Total	194	100
Education
Postgraduate	10	5,16
Degree	98	50,51
Highschool	70	36,08
Junior High School	16	8,25
Total	194	100
Position
General Employee	13	6,70
Marketing	2	1,03
Owner	179	92,27
Total	194	100

Table 4. Variable descriptive statistical results

Variable	Mean	Min	Max	Standar deviasi
Environmental Accounting Strategy(X)	3,629	1	5	1,2881
Sustainability performance MSME’s(Y)	3,494	1	5	1,0049
Waste Management (Z)	3,601	1	5	1,0619

Table 5. The MSME’s Responsibilities for Product Waste

Waste Management	Mean	Median	Dev. Standart
Waste Type Labeling (Z2)	3,603	4,000	1,049
Distinguish The Color Of The Waste Container (Z3)	3,644	4,000	1.032
Closed Waste Container (Z4)	3,985	4,000	0,899
Collect Facility (Z7)	3,722	4,000	0,955
Waste Is Sold Directly (Z8)	3,175	3,000	1,098

Table 6. MSME sustainability performance

Sustainability Performance Indicator		Mean	Median	Standar Deviasi
Environmental Aspects	Use of less than 50% recyclable material (Y1)	3,619	4,000	0,979
	temperature measurement for heater (Y4)	3,525	4,000	0,966
Social Aspects	Provision of benefits in the form of salary and other benefits to employees (Y6)	3,990	4,000	0,812
Economy Aspects	Invest in infrastructure and services for the public interest (Y7)	3,554	4,000	0,967
Institutional Aspects	Environmental training (Y8)	3,526	4,000	1,013
	Environmental certificate (Y9)	3,371	4,000	1,065

Table 7. MSME’s environmental accounting strategy

Environmental Accounting strategy Component	Mean	Median	Standar Deviasi
Environmental prevention costs for waste reduction employee training (X1)	3,756	4,000	0,915
Waste recycling training environmental prevention costs (X2)	3,515	4,000	0,988
Environmental detection costs for inspection of environmentally friendly products (X3)	3,912	4,000	0,812
Internal failure costs for sewage treatment(X4)	3,464	4,000	1,043
External failure costs for cleaning up polluted environments(X5)	3,500	4,000	1,019

Table 8. Outer Loading Factor Estimation Results for the third stage

Variable	Indicator	AVE	Loading Factor Value	Explanation
Environmental Accounting Strategy	X1	0,648	0,783	Valid
	X2		0,854	Valid
	X3		0,741	Valid
	X5		0,791	Valid
Sustainability Performance	Y4	0,631	0,698	Valid
	Y7		0,761	Valid
	Y8		0,832	Valid
	Y9		0,878	Valid
Waste management	Z4	0,639	0,728	Valid
	Z8		0,684	Valid
Size	K1	0,622	0,876	Valid
	K3		0,702	Valid

Table 9. Composite reliability values

Variable	Composite reliability	Conclusion
Environmental Accounting Strategy	0,880	Reliable
Sustainability Performance	0,871	Reliable
Waste management	0,778	Reliable
Control Size	0,765	Reliable

Table 10. Path coefficients

Relationship	Original Sample	t statistic	p value	Conclusion
Environm Acc Strat→ Sustainability performance	0,558	5,315	0,000***	H1 supported
Environm Acc. Strat→ Waste Management	0,711	14,784	0,000***	H2 supported
Waste Management → Sustainability performance	0,290	2,862	0,068*	H3 supported
Environm Acc.Strat→ Waste Management →Sustainability performance	0,206	2,915	0,087*	H4 supported
Size → sustainability	0,053	1,496	0,022	As a variable control

Note: ***Significant on p < 0,01, **Significant p < 0,05, *Significant p < 0,1

Table 11. R square, Chi square and f square values

Variable		Nilai
Sustainability performance	R^2 = 0,586	Adjusted R^2 = 0,580
Waste Management	R^2 = 0,382	Adjusted R^2 = 0,379
	Chi Square	294,620
f^2 EAS		0,621
f^2 WM		0,618