Research Article
The Influence of Environment Management Control System on Capital Structure Decisions and Their Implications on Company Performance
@INPROCEEDINGS{10.4108/eai.18-11-2020.2311799, author={Erdy Riahman Damanik and Sulaeman Rahman Nidar and Harry Suharman and Mokhamad Anwar}, title={The Influence of Environment Management Control System on Capital Structure Decisions and Their Implications on Company Performance}, proceedings={Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia}, publisher={EAI}, proceedings_a={BIS-HSS}, year={2021}, month={9}, keywords={environmental management control system (emcs) capital structure decision coal mining}, doi={10.4108/eai.18-11-2020.2311799} }- Erdy Riahman Damanik
Sulaeman Rahman Nidar
Harry Suharman
Mokhamad Anwar
Year: 2021
The Influence of Environment Management Control System on Capital Structure Decisions and Their Implications on Company Performance
BIS-HSS
EAI
DOI: 10.4108/eai.18-11-2020.2311799
Abstract
The study is aim to examine the effect of Environmental Management Control System (EMCS) to Capital Structure Decisions and Company Performance of coal mining industry in Indonesia. This study used quantitative research with sample size 35 company and PLS was used to measured hypothesis. Environmental Management Control Systems (EMCS) and Capital structure Decision have a direct and indirect influence on company performance. Performance improvement will be even better if the Environmental Management Control System (EMCS) is able to encourage sound capital structure decisions. This finding has implications for the management of the coal mining industry in Indonesia in order to improve company performance by encouraging Capital structure Decision through Environmental Management Control System (EMCS).