The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance . 
 


INTRODUCTION
At present, carbon and other emissions that destroy ozone are one of the drivers behind this research (Mancini et al., 2016); (Haruna & Mahmood, 2018). Environmental conditions, currently, are experiencing a major decline. This shows that humans, today, exert a higher pressure on the ecological atmosphere. Carbon and other ozone-depleting emanations are one of the fundamental drivers of this research. Additionally, industry has been a major producer of ozone depleting substances, past ISSN: 2722-4015 http://ijstm.inarah.co.id and present. To reduce negative ecological effects including emanated carbon, environmental management has been shown to be beneficial.
In the field of accounting, environmental management accounting (EMA) has been considered a successful idea to reduce the ecological burden in the form of energy dependence and carbon footprint. In the same context, several EMA features in the form of material flow costs, sustainability balanced scorecard, and ecological control (eco-control) were found to be useful in identifying firm effects on ecological conditions (Aliakbari Nouri et al., 2019); (Jasch, 2008); (Henri & Journeault, 2018); (Lu et al., 2018). The focus of previous studies examining the role of environmental accounting is limited to identifying costs associated with firm processes that can disrupt ecological conditions. In this regard, most of the research examines environmental impact and cost measures (Epstein, 1996); (Parker, 1997); (Jasch, 2003); (Gale, 2006); (Hye & Jafri, 2011). While the focal point of natural and social accounting on past examinations reveals in a transparent manner the existence of ecological exposure, EMA has been progressively exploited and explored as a management tool to address the ecological burden of companies and old practice practices (Qian et al., 2018). Therefore, it has been recognized that EMA can take an important role to encourage impartiality towards operations as a change towards reducing the company's ecological effects and thereby improving the company's environmental management practices (Schaltegger, 2018); (Hossain et al., 2018).
In addition to the firm's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation (Phan et al., 2018). The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. In this case, the company's strategy is related to environmental (ecological) procedures to reduce energy dependence along with controlling all forms of pollution, use of recycled materials, utilization of green materials.
The organization's increased environmental awareness cannot succeed in achieving its sustainability goals without management support. In this case, managerial commitment (MAC) to ecological improvement is important for achieving productive organizational growth. In many ecological processes, organizations have to face the difficult trade-off between monetary benefits and rising costs. In such circumstances, MAC is needed to reinforce the organization's ecologically driven goals of financial gain. However, many studies believe that a company's efficient environmental policies not only limit the ability to improve environmental performance (ENP) but also improve organizational economic performance (ECP).
This study aims to investigate the relationship between environmental management accounting in realizing company performance. Therefore, the current research chooses to determine the effect of environmental management accounting (EMA), environmental strategy (ENS) in driving firm performance. Given the current concern that environmental problems in organizations will actually increase financial costs, and this study is also motivated to analyze the impact of variables on environmental performance (ENP) and economic performance (ECP) moderated by managerial commitment (MAC) in the Home Industry in Jabodetabek.

II. METHOD
The object of research is something of concern in research. The object of this research is the target of research to get answers or solutions to problems that occur. The research object is an object that will be researched, analyzed and studied. In this study, the research object determined by the author in accordance with the problems under study is Environmental Management Accounting, Environmental Strategy, Economic Performance, Environmental Performance and Manager's Commitment. The place of research that will be the object of research is Home Industry Actors in Jabodetabek.
In quantitative research, data analysis is an activity after collecting data from all respondents. In conducting data analysis, accurate and untrustworthy data is needed which will later be used in research conducted by the author.

III. RESULT AND DISCUSSION
The following is the Loading Factor generated by the structural model, where if the calculated T value is greater than the T table value, it is significant:

IV. CONCLUSION
There is a significant effect of environmental management accounting to encourage environmental performance, there is a significant influence of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, management commitment moderates the influence Environmental Management Accounting which is significant to encourage Environmental Performance, Management Commitment Cannot Moderate the Influence of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to drive Economic Performance.