DOI: https://doi.org/10.14710/jaa.16.2.105-123

PENGARUH GREEN INNOVATION TERDAHAP ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI VARIABEL MODERASI

*Mariyamah Mariyamah  -  Universitas Negeri Surabaya, Indonesia
Susi Handayani  -  Universitas Negeri Surabaya, Indonesia

Citation Format:
Abstract
This study aims to examine empirically the effect of green innovation on economic performance and environmental management accounting as a moderate variable. This research method uses quantitative research methods. The sample of this study was manufacturing companies listed on the Indonesia Stock Exchange and participated PROPER program in the period 2016-2018. Based on the sampling technique, there were 155 companies. The data analysis technique uses Moderated Regression Analysis with the application of SPSS 25. The independent variable in this study is green innovation, which is green product innovation and green process innovation. The dependent variable in this study is economic performance measured by ROA. The moderating variable in this study is environmental management accounting measured by the eco-efficiency ratio. The results of this study show that green innovation has a positive effect on economic performance and environmental management accounting cannot moderate the relationship between green innovation and economic performance
Fulltext View|Download
Keywords: Economic Performance, Environmental Management Accounting, Green Innovation, Green Process Innovation, Green Product Innovation.

Article Metrics:

Article Info
Section: Research Articles
Language : EN
Recent articles
PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE: A STUDY IN FINANCIAL SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN More recent articles
Most cited articles
PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY More cited articles

Last update:

  1. Green Human Resource Management, Green Human Capital, Green Innovation, dan Perceived Organizational Support Terhadap Environmental Performance

    Siti Nur Aisah. JAMI: Jurnal Ahli Muda Indonesia, 5 (1), 2024. doi: 10.46510/jami.v5i1.287

  2. Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

    Vita Aprilina, Agus Ismaya Hasanudin, Muhamad Taqi, Imam Abu Hanifah. Advances in Social Science, Education and Humanities Research, 770 , 2023. doi: 10.2991/978-2-38476-112-8_15

Last update: 2025-07-03 00:02:33

No citation recorded.