The Influence of Accounting Information System and Energy Consumption on Carbon Emission in the Textile Industry of Indonesia: Mediating Role of the Supply Chain Process

Abstract

The purpose related to the current article is to investigate the impact of accounting information system (AIS) and structure of energy consumption (SEC) on the carbon emission (CE) of the textile industry in Indonesia. The aim also consist upon the investigation of mediating impact of supply chain process (SCP) on the links of AIS and CO2 emission, SEC and CO2 emission. The employees related to the AIS and environment sustainability are the respondent who provide the data through questionnaires that were evaluated by the help of PLS-SEM. The results show that AIS and SEC have positive nexus with the CE of the textile industry in Indonesia. The results are show that SCP has positive mediation among the links of AIS and CO 2 emission, SEC and CO2 emission. The regulation developing authorities and new researchers are the users of this article who gel help while preparing the policies and also in the exploration of this area in the future.