Kesadaran Lingkungan, Transformasi Digital, dan Inovasi Hijau: Penguatan Kinerja Akuntansi Lingkungan

Aditya Irawan; Wirawan Pamuji

doi:10.37479/jar.v7i1.303

Aditya Irawan IkBIS Surabaya
Wirawan Pamuji STIE IEU Surabaya

DOI: https://doi.org/10.37479/jar.v7i1.303

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran lingkungan, dukungan pemerintah, dan kapabilitas digital terhadap kinerja akuntansi lingkungan UMKM di Jawa Timur dengan inovasi hijau sebagai variabel mediasi. Metode penelitian menggunakan pendekatan kuantitatif dengan desain survei terhadap 157 responden UMKM yang telah beroperasi minimal tiga tahun. Analisis data dilakukan dengan teknik Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa kesadaran lingkungan dan kapabilitas digital berpengaruh positif dan signifikan terhadap inovasi hijau, sedangkan dukungan pemerintah tidak berpengaruh langsung. Inovasi hijau terbukti berpengaruh signifikan terhadap kinerja akuntansi lingkungan serta memediasi hubungan antara kesadaran lingkungan dan kapabilitas digital dengan kinerja akuntansi lingkungan. Namun, penelitian sebelumnya masih terbatas dalam menguji peran inovasi hijau sebagai mekanisme mediasi antara faktor internal dan kinerja akuntansi lingkungan UMKM, sehingga studi ini berupaya mengisi kesenjangan tersebut. Temuan ini menegaskan bahwa faktor internal berupa kesadaran lingkungan dan kapabilitas digital merupakan determinan utama dalam mendorong inovasi hijau, yang pada gilirannya meningkatkan kualitas pelaporan dan akuntabilitas lingkungan UMKM. Penelitian ini memberikan kontribusi teoretis dalam pengembangan literatur akuntansi lingkungan serta implikasi praktis bagi UMKM dan pemerintah daerah dalam merumuskan kebijakan keberlanjutan.

Keywords: Kesadaran Lingkungan, Digital, Akuntansi Lingkungan

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