Jakman

Article Details

Vol. 7 No. 2 (2026): Maret

Articles

Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour

S Selly Puspita Sari Sari F Fauzan Fuadi
Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices.

Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior.

Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC.

Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards.

Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices.

Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.

Keywords: Eco-Control Environmental Concern Green Behaviour Medical Waste Management Stakeholder Pressure
How to Cite
Sari, S. P. S., & Fuadi, F. (2026). Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour. Jurnal Akuntansi, Keuangan, Dan Manajemen, 7(2), 225–242. https://doi.org/10.35912/jakman.v7i2.5625
References
  1. Al Basheer, S., & Javad, S. (2024). The Role of Environmental Ethics and Training in Enhancing Performance and Competitive Advantage. Advances in Environmental Innovation, 1(2), 132-142. doi:https://doi.org/10.69725/aneva.v1i2.200
  2. Alastal, A. Y. M., Ateeq, A., Ali, S. A., Jamil, C. Z. M., & Abd-Mutalib, H. (2024). Levers of control framework and environmental strategy The AI Revolution: Driving Business Innovation and Research: Volume 1 (pp. 485-495): Springer.
  3. Alessa, N., Akparep, J. Y., Sulemana, I., & Agyemang, A. O. (2024). Does stakeholder pressure influence firms environmental, social and governance (ESG) disclosure? Evidence from Ghana. Cogent Business & Management, 11(1), 2303790. doi:https://doi.org/10.1080/23311975.2024.2303790
  4. Ali, A., Ma, L., Shahzad, M., Musonda, J., & Hussain, S. (2024). How various stakeholder pressure influences mega-project sustainable performance through corporate social responsibility and green competitive advantage. Environmental Science and Pollution Research, 31(60), 67244-67258. doi:https://doi.org/10.1007/s11356-023-29717-w
  5. Anzilago, M., Gomez-Conde, J., & Lunkes, R. J. (2024). How do managers use management control systems in response to shareholder activism? European Accounting Review, 33(1), 105-132. doi:https://doi.org/10.1080/09638180.2022.2063152
  6. Awonaike, O. M., & Atan, T. (2025). Exploring the interplay of stakeholder pressure, environmental awareness, and environmental ethics on perceived environmental performance: Insights from the manufacturing sector. Sustainability, 17(11), 4870. doi:https://doi.org/10.3390/su17114870
  7. Aydin, G. (2025). Thresholds of sustainability: Necessary and sufficient conditions for green buying behavior. Sustainability, 17(11), 4965. doi:https://doi.org/10.3390/su17114965
  8. Bonamente, M., Chen, Y., & Zimmerman, D. (2025). Maximum-likelihood Regression with Systematic Errors for Astronomy and the Physical Sciences. I. Methodology and Goodness-of-fit Statistic of Poisson Data. The Astrophysical Journal, 980(1), 139. doi:https://doi.org/10.3847/1538-4357/ad9b1e
  9. Budiwati, C., Mustopha, M., San, O. T., & Said, R. M. (2025). The Effect of Levers of Control System on Sustainability Performance: Evidence from Indonesian Batik Industry. AKUMULASI: Indonesian Journal of Applied Accounting and Finance, 4(1), 43-55. doi:https://doi.org/10.20961/akumulasi.v4i1.2098
  10. Dharsana, M. T., Natsir, A. I. P., Hermansyah, F. I., & Syahnur, K. N. F. (2024). Implementation of eco-control system by Indonesian manufacturing firms: Understanding the mediating role of organizational culture. Environmental Economics, 15(2), 12-21. doi:https://doi.org/10.21511/ee.15(2).2024.02
  11. Etse, D., & Adu-Aboagye, A. (2025). Effect of green organisational climate on green purchasing: The roles of employee green behavioural intentions and corporate environmental communication. Sustainable Futures, 9, 100419. doi:https://doi.org/10.1016/j.sftr.2024.100419
  12. Freeman, R. E. (2010). Strategic management: A stakeholder approach: Cambridge university press.
  13. Haji-Othman, Y., Yusuff, M. S., & Hussain, M. N. M. (2024). Data analysis using partial least squares structural equation modeling (PLS-SEM) in conducting quantitative research. International Journal of Academic Research in Business and Social Sciences, 14(10), 2380-2388. doi:https://doi.org/10.6007/IJARBSS/v14-i10/23364
  14. Heggen, C., & Sridharan, V. (2021). The effects of an enabling approach to eco-control on firms’ environmental performance: a research note. Management Accounting Research, 50, 100724. doi:https://doi.org/10.1016/j.mar.2020.100724
  15. Islam, M. S., Rubel, M. R. B., & Hasan, M. M. (2023). Environmental and social performance of the banking industry in Bangladesh: effect of stakeholders’ pressure and green practice adoption. Sustainability, 15(11), 8665. doi:https://doi.org/10.3390/su15118665
  16. Janik-Karpinska, E., Brancaleoni, R., Niemcewicz, M., Wojtas, W., Foco, M., Podogrocki, M., & Bijak, M. (2023). Healthcare waste—a serious problem for global health. Paper presented at the Healthcare.
  17. Journeault, M., De Rongé, Y., & Henri, J.-F. (2016). Levers of Eco-Control and competitive environmental strategy. The British accounting review, 48(3), 316-340. doi:https://doi.org/10.1016/j.bar.2016.06.001
  18. Khan, S., Anjum, R., Raza, S. T., Bazai, N. A., & Ihtisham, M. (2022). Technologies for municipal solid waste management: Current status, challenges, and future perspectives. Chemosphere, 288, 132403. doi:https://doi.org/10.1016/j.chemosphere.2021.132403
  19. Khan, S., & Gupta, S. (2025). Boosting the efficacy of green accounting for better firm performance: artificial intelligence and accounting quality as moderators. Meditari Accountancy Research, 33(2), 472-496. doi: https://doi.org/10.1108/MEDAR-02-2024-2379
  20. Lee, S. M., & Lee, D. (2022). Effective medical waste management for sustainable green healthcare. International Journal of Environmental Research and Public Health, 19(22), 14820. doi:https://doi.org/10.3390/ijerph192214820
  21. Letmathe, P., & Meyer, C. (2026). Levers of Control: Impact on Innovation. Journal of Corporate Accounting & Finance, 37(1), 113-132. doi:https://doi.org/10.1002/jcaf.70000
  22. Li, Q., Wei, S., Zhu, Z., & Wang, J. (2025). Adopting eco-pharmacovigilance practices to reduce risks posed by disinfectants in the environment: possibility and challenges. Sustainable Chemistry and Pharmacy, 46, 102081. doi:https://doi.org/10.1016/j.scp.2025.102081
  23. Luque-Alcaraz, O. M., Aparicio-Martínez, P., Gomera, A., & Vaquero-Abellán, M. (2024). The environmental awareness of nurses as environmentally sustainable health care leaders: a mixed method analysis. BMC nursing, 23(1), 229. doi:https://doi.org/10.1186/s12912-024-01895-z
  24. Manan, M. A., Nursari, A., Sejati, H., Yoesseri, D., & Mareta, Y. T. (2024). Readiness of MSMEs in Facing the Industrial Revolution 5.0 through Green Economy. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(4), 439-450. doi:https://doi.org/10.35912/jakman.v5i4.3447
  25. Manan, M. A., Wuryanti, L., & Mufahamah, E. (2024). Peran Green Accounting dan Green Intellectual Capital terhadap Nilai Perusahaan. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(4), 1123-1136. doi:https://doi.org/10.35912/jakman.v6i4.4592
  26. Nelson, A., Junaidi, J., & Sentoso, A. (2025). The Impact Of Green Human Resource Management to Environmental Performance. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(3), 603-617. doi:https://doi.org/10.35912/jakman.v6i3.3898
  27. Nikzat, P., Hasangholi, P. T., Shah, H. M. A., & Taban, M. (2019). A strategic control model by emphasis on the green approach. Environmental Energy and Economic Research, 3(2), 85-106. doi: https://doi.org/10.22097/eeer.2019.169029.1067
  28. Pletsch, C. S., & Lavarda, C. E. F. (2016). Uso das alavancas de controle de Simons (1995) na gestão de uma cooperativa agroindustrial. Revista de Contabilidade e Organizações, 10(28), 18-31. doi:https://doi.org/10.11606/rco.v10i28.117375
  29. Rahman, M. M., Ahmed, R., & Prideaux, M. (2024). Eco-control systems and organizational performance-a systematic literature review and future research agenda. Available at SSRN 4853925. doi:https://doi.org/10.2139/ssrn.4853925
  30. Reinhardt, P. A., & Gordon, J. G. (2018). Infectious and Medical Waste Management: CRC Press.
  31. Rodrigues, V. D., Wander, A. E., & Rosa, F. S. d. (2025). Poultry eco-controls: Performance and accounting. Agriculture, 15(12), 1311. doi:https://doi.org/10.3390/agriculture15121311
  32. Romadloni, E. A., & Pravitasari, D. (2022). Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021. Jurnal Akuntansi, Keuangan dan Manajemen, 3(2), 141-157. doi:https://doi.org/10.35912/jakman.v3i2.89
  33. Salvia, G., Zimmermann, N., Willan, C., Hale, J., Gitau, H., Muindi, K., Davies, M. (2021). The wicked problem of waste management: An attention-based analysis of stakeholder behaviours. Journal of cleaner production, 326, 129200. doi:https://doi.org/10.1016/j.jclepro.2021.129200
  34. Sarfraz, M., Raza, M., Khalid, R., Liu, T., Li, Z., & Niyomdecha, L. (2022). Consumer purchasing behavior toward green environment in the healthcare industry: mediating role of entrepreneurial innovation and moderating effect of absorptive capacity. Frontiers in public health, 9, 823307. doi:https://doi.org/10.3389/fpubh.2021.823307
  35. Shabani, T., Mutekwa, V. T., & Shabani, T. (2024). Environmental health risks associated with solid waste management at rural hospitals in Chirumanzu District, Zimbabwe. SN Social Sciences, 4(2), 20. doi:https://doi.org/10.1007/s43545-023-00821-5
  36. Sharma, H., Kannaiah, K. P., Obaydo, R. H., Keshishian, R., Chanduluru, H. K., Bhattarai, K., & Acharya, A. (2025). Green analytical chemistry in gabapentin analysis: methods and sustainability review. Talanta Open, 11, 100465. doi:https://doi.org/10.1016/j.talo.2025.100465
  37. Singh, N., Ogunseitan, O. A., & Tang, Y. (2022). Medical waste: Current challenges and future opportunities for sustainable management. Critical Reviews in Environmental Science and Technology, 52(11), 2000-2022. doi:https://doi.org/10.1080/10643389.2021.1885325
  38. Sisdyani, E. A., Manuaba, I. B. G. F., Hartawan, I. G. A. G. U., Wirasedana, I. W. P., Kedisan, A. A. V., & Devi, N. K. A. (2024). Determinants of Eco-Budgeting and Control in Medical Waste Management: A Behavioral Approach. JIA (Jurnal Ilmiah Akuntansi), 9(2), 453-477. doi:https://doi.org/10.23887/jia.v9i2.66922
  39. Sisdyani, E. A., Subroto, B., Saraswati, E., & Baridwan, Z. (2020). Levers of Eco-Control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194-204. doi:https://doi.org/10.32479/ijeep.9342
  40. Tandiawan, W. (2022). Tanggung Jawab Sosial Perusahaan dan Akses Pendanaan. Jurnal Akuntansi, Keuangan, dan Manajemen, 3(4), 323-341. doi:https://doi.org/10.35912/jakman.v3i4.1392
  41. Tang, K. H. D. (2022). Medical waste during COVID-19 pandemic: Its types, abundance, impacts and implications. Industrial and Domestic Waste Management, 2(2), 71-83. doi:https://doi.org/10.53623/idwm.v2i2.117
  42. Thanh, N. H., & Cong, B. T. (2025). Unleashing the green potential: Unraveling the power of environmental concerns in driving employees’ green behavior. Plos one, 20(3), e0320053. doi:https://doi.org/10.1371/journal.pone.0320053
  43. Vieira, V. A., Araújo, C. F., & Groening, C. (2025). The predictor role of perceived consumer effectiveness and environmental concern in consumer green behavior: A meta-analysis with cultural-level moderators. Journal of International Marketing, 33(2), 39-60. doi:https://doi.org/10.1177/1069031X251316551
  44. Wahab, S., Imran, M., Ahmed, B., Rahim, S., & Hassan, T. (2024). Navigating environmental concerns: Unveiling the role of economic growth, trade, resources and institutional quality on greenhouse gas emissions in OECD countries. Journal of cleaner production, 434, 139851. doi:https://doi.org/10.1016/j.jclepro.2023.139851
  45. Ye, J., Song, Y., Liu, Y., & Zhong, Y. (2022). Assessment of medical waste generation, associated environmental impact, and management issues after the outbreak of COVID-19: A case study of the Hubei Province in China. Plos one, 17(1), e0259207. doi:https://doi.org/10.1371/journal.pone.0259207
  46. Zheng, B. Q., & Bentler, P. M. (2025). Enhancing model fit evaluation in SEM: Practical tips for optimizing chi-square tests. Structural Equation Modeling: A Multidisciplinary Journal, 32(1), 136-141. doi:https://doi.org/10.1080/10705511.2024.2354802
License & Copyright