The effect of environmental management accounting to the firm performance with green innovation as intervening variables (empirical study on manufacturing companies listed on BEI 2012-2016)
Noorlailie Soewarno, Dyanda Atikah Putri
Department of Accountancy
Faculty of Economics and Business
Universitas Airlangga
Abstract
This study aims to determine the effect of Environmental Management Accounting (EMA) to firm performance with green innovation as an intervening variable. The variables used are environmental management accounting, firm performance, green product innovation, and green process innovation. The data used are secondary data and samples used are 107 manufacturing companies listed on the Indonesia Stock Exchange period 2012 to 2016 and have met the criteria specified. The data collected were analysed using SPSS version 20 software tool with multiple linier regression method and Sobel test. Overall, in this study proves that green product and green process innovation is able to mediate EMA relationship to firm performance.
Keywords: Environmental Management Accounting, Firm Performance, Green Product Innovation, Green Process Innovation
Topic: Enviromental Accounting