The mediating effect of environmental management accounting on hospital environmental performance: Analyzing hazardous waste processing in public hospitals of Manokwari Regency

Abstract

This study aims to investigate the relationship between Leadership Transformation Style, organizational commitment, and the environmental performance of hospitals in managing hazardous waste. The study uses Structural Equation Modeling with a Partial Least Square approach (SEM-PLS) to analyze the data. The study focuses on the Civil Servants, Honorary Employees, and Contracted Health Workers at the Government General Hospital in Manokwari Regency as the research subjects. The dimensions of Transformation Leadership Variable are measured using 4 dimensions consisting of 37 indicators, while the dimensions of Organizational Commitment Variables are measured by 3 dimensions with 16 indicators. The measurement of Environmental Performance Variables consists of 13 indicators. Hypothesis tests I and II demonstrate a positive correlation between transformational leadership and Hospital Environmental Performance, with path coefficients of 0.364 and p-values of 0.009 (<0.05). Additionally, the study shows that there is a significant relationship between organizational commitment and the environmental performance of hospitals, with a path coefficient of 0.483 and a p-value less than 0.05. Both hypothesis tests I and II confirmed the positive association between transformational leadership and Hospital Environmental Performance with path coefficients of 0.364 and p-values of 0.009 (<0.05). The study evaluates the PLS Predict test of the Structural Equation Modeling with Partial Least Square method (SEM-PLS) and suggests that the PLS model has medium predictive power.