THE INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM PERFORMANCE WITH GREEN INNOVATION AS AN INTERVENING VARIABLE IN EMPIRICAL STUDIES IN MANUFACTURING COMPANIES

Russian Journal of Agricultural and Socio-Economic Sciences

Sales I.L.D.¹ 

[1] Faculty of Economics and Business, University of Airlangga;

关键词: Environmental management;    accounting;    firm;    performance;    green innovation;   

DOI  :  10.18551/rjoas.2019-01.51

来源: DOAJ

【 摘 要 】

This study aims to measure and analyze the management of the accounting environment for the firm performance with green innovation as an intervening variable. The variables used are environmental management accounting firm performance, green innovation. This study uses secondary data from manufacturing. A total of 101 companies were sampled in this study. The data were analyzed using descriptive statistics, validity and reliability tests using the SPSS 20. The results showed that the accounting management environment was adequate for the performance of companies with green innovation.

【 授权许可】

Unknown