Erdy Riahman Damanik, S. R. Nidar, Harry Suharman, M. Anwar
{"title":"The Influence of Environment Management Control System on Capital Structure Decisions and Their Implications on Company Performance","authors":"Erdy Riahman Damanik, S. R. Nidar, Harry Suharman, M. Anwar","doi":"10.4108/eai.18-11-2020.2311799","DOIUrl":null,"url":null,"abstract":"The study aims to examine the Environmental Management Control System (EMCS) effect on Capital Structure Decisions and Company Performance of the coal mining industry in Indonesia. This study used quantitative research with a sample size of 35 companies and Partial Least Square (PLS) for testing the hypothesis. The EMCS and Capital structure Decisions, directly and indirectly, influence company performance. Performance improvement will be even better if the EMCS can encourage sound capital structure decisions. This finding has implications for the management of the coal mining industry in Indonesia to improve company performance by encouraging Capital structure Decision through the EMCS implementation.","PeriodicalId":415970,"journal":{"name":"Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia","volume":"195 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4108/eai.18-11-2020.2311799","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
The study aims to examine the Environmental Management Control System (EMCS) effect on Capital Structure Decisions and Company Performance of the coal mining industry in Indonesia. This study used quantitative research with a sample size of 35 companies and Partial Least Square (PLS) for testing the hypothesis. The EMCS and Capital structure Decisions, directly and indirectly, influence company performance. Performance improvement will be even better if the EMCS can encourage sound capital structure decisions. This finding has implications for the management of the coal mining industry in Indonesia to improve company performance by encouraging Capital structure Decision through the EMCS implementation.
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