The Role of Environmental Management Accounting on the Effect of Energy Efficiency on Renewable Energy Commitments: An Empirical Study of the Hospitality Industry in Indonesia

The purpose of this research is to examine the relationship between energy efficiency and renewable energy, as well as the role of environmental management accounting in this influence. The issue of renewable energy is a new thing that requires commitment from all levels of society and business people. The hospitality business is one of the service industry sectors that is in the spotlight regarding the use of energy and environmental protection. This research empirically examines the effect of energy efficiency on renewable energy through environmental management accounting in the hotel industry in Bali, Indonesia. The research technique was carried out by survey, which used a questionnaire as a data collection tool. The sampling technique used was a census, in which the entire population was used as a sample, totaling 380 4 and 5 star hotels in Bali. The research instrument was developed from previous research and modified according to the needs of researchers. The results of the study found that energy efficiency affects the development of renewable energy in hotels. Also, environmental management accounting acts as a mediator of energy efficiency towards renewable energy commitments. The research implications are aimed at stakeholder theory by adopting stakeholder pressure in the form of energy efficiency. Practically, the results of this study reinforce the massive application of environmental protection and energy conservation regulations in the hotel industry.