EMA ADOPTION AND SUSTAINABILITY REPORTING: EXPLORING THE IMPACT OF INDUSTRY 4.0 ON FINANCIAL PERFORMANCE OF SMES IN EASTERN INDONESIA'S MANUFACTURING AND AGRICULTURE SECTORS

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dc.contributor.advisorNagy, Adrián Szilárd
dc.contributor.authorTuegeh, Octavia Diana Monica
dc.contributor.departmentIhrig Károly gazdálkodás- és szervezéstudományok doktori iskolahu
dc.contributor.submitterdepGazdaságtudományi Kar
dc.date.accessioned2024-04-08T15:09:47Z
dc.date.available2024-04-08T15:09:47Z
dc.date.created2024
dc.date.defended2024-04-30
dc.description.abstractThis dissertation examines the integration of Environmental Management Accounting (EMA) and Industry 4.0 technologies within Small and Medium-sized Enterprises (SMEs) in Eastern Indonesia's manufacturing and agriculture sectors to explore their collective impact on financial performance and sustainability reporting. Amidst the backdrop of global economic disruptions, such as the COVID-19 pandemic and environmental crises, this dissertation focuses on the significance of EMA and sustainability reports as a pivotal tool for managing environmental costs and impacts efficiently. Through the lens of Partial Least Squares Structural Equation Modeling (PLS-SEM), the research empirically validates the significant direct and indirect relationships between EMA adoption, Industry 4.0, financial performance, and sustainability reporting. However, this dissertation found that there is no direct significant relationship between Industry 4.0 and sustainability reporting, which further highlights the critical role of EMA and financial performance as mediators in the relationship between Industry 4.0 and sustainability reporting. Additionally, it underscores the necessity for SMEs to strategically embrace Industry 4.0 technologies and EMA practices to enhance their sustainability initiatives and financial outcomes. The study contributes to the burgeoning literature on the symbiosis of Industry 4.0, EMA, and sustainable business practices, offering insightful implications for policy-making and strategic business management in emerging economies.
dc.format.extent181
dc.identifier.urihttps://hdl.handle.net/2437/368441
dc.language.isoen
dc.subjectEnvironmental Management Accounting
dc.subjectIndustry 4.0
dc.subjectFinancial Performance
dc.subjectSustainability Reporting
dc.subjectSmall and Medium-sized Enterprises (SMEs)
dc.subjectManufacturing and Agriculture Sectors
dc.subject.disciplineGazdálkodás- és szervezéstudományokhu
dc.subject.sciencefieldTársadalomtudományokhu
dc.titleEMA ADOPTION AND SUSTAINABILITY REPORTING: EXPLORING THE IMPACT OF INDUSTRY 4.0 ON FINANCIAL PERFORMANCE OF SMES IN EASTERN INDONESIA'S MANUFACTURING AND AGRICULTURE SECTORS
dc.title.translatedEMA ADOPTION AND SUSTAINABILITY REPORTING: EXPLORING THE IMPACT OF INDUSTRY 4.0 ON FINANCIAL PERFORMANCE OF SMES IN EASTERN INDONESIA'S MANUFACTURING AND AGRICULTURE SECTORS
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