Abstract

 
 
 
 This research study aims to examine the effect of implementing environmental management accounting in increasing firm value in Tangerang Raya. This research uses a population of 2,579 manufacturing industrial companies in Banten province spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using predetermined criteria with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects that have a positive and insignificant effect on firm value. Simultaneously, the effect of the application of environmental management accounting proxied through material input, environmental complaint mechanism, non-product output, compliance, transportation, supplier assessment and others have a significant effect on firm value.
 
 
 
Highlights
Tangerang Raya is an area with an area of about 1,500 km[2], inhabited by more than 5 million people
Tangerang Raya is known as the 1,000 industrial area, due to the presence of various industries, especially around Balaraja, Cisoka and Cikupa
Tangerang Raya has a very large rice field area, its existence continues to be pressured by industrialization and urban expansion
Summary
Tangerang Raya is an area with an area of about 1,500 km, inhabited by more than 5 million people.Greater Tangerang is divided into 3 autonomous regions, namely Regency Tangerang, City Tangerang, and South Tangerang which we usually call Tangerang as presented in Figure 1 above. Tangerang Raya is an area with an area of about 1,500 km, inhabited by more than 5 million people. Tangerang Raya is known as the 1,000 industrial area, due to the presence of various industries, especially around Balaraja, Cisoka and Cikupa. Tangerang Raya has a very large rice field area, its existence continues to be pressured by industrialization and urban expansion. Various strategic sectors in Tangerang Raya are not managed professionally. This is evidenced by the large number of unemployed, poor people and serious environmental damage. The stretching of the trade and business sectors in some areas, turns out to only provide benefits for a few people, and does not create prosperity for the community and the environment (Admin, 2020)
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