Peran Moderasi Eco-Efficiency pada Pengaruh Environmental Management Accounting dan Green Accounting Practices terhadap Environmental Performance Hotel di Bali

The hospitality industry plays a vital role in Bali's economy; however, its operational activities also pose environmental challenges that require sustainable management. This study aims to examine the effects of Environmental Management Accounting (EMA) and Green Accounting Practices (GAP) on Environmental Performance (EP), with Eco-Efficiency (EF) serving as a moderating variable, among four- and five-star hotels operated by Marriott and Hilton in Bali. A quantitative research approach was employed using a census sampling technique involving 132 respondents comprising Accounting Managers, Sales and Marketing Managers, and Operations Managers. Primary data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that EMA and GAP have positive and significant effects on EP, with path coefficients of 0.391 and 0.379, respectively. Furthermore, EF positively and significantly affects EP, with a coefficient of 0.241. Moderation analysis confirms that EF strengthens the effect of EMA on EP (interaction coefficient 0.211) and the effect of GAP on EP (0.165). All relationships are statistically significant (p < 0.05), while the proposed model explains 46.8% of the variance in environmental performance. These findings highlight the importance of integrating environmental management accounting, green accounting practices, and resource efficiency to enhance environmental performance. This study provides practical implications for hotel management in developing measurable sustainability strategies, optimizing resource utilization, and balancing economic objectives with long-term environmental conservation.