Yumna Salvatira Bibi
Universitas Airlangga, Surabaya, Indonesia
Niluh Putu Dian Rosalina Handayani Narsa
Universitas Jember, Indonesia
Septarina Prita Dania Sofianti
Universitas Airlangga, Surabaya, Indonesia
DOI: https://doi.org/10.19184/jauj.v20i2.34896
ABSTRACT
The purpose of this study was to obtain empirical evidence about the mediating role of green innovation (GI) in the relationship between environmental management accounting (EMA) and financial performance (FP). This research is quantitative using path analysis and processed through SPSS. Empirically, through a sample of 144 data on manufacturing companies in the industrial and basic chemical sub-sectors listed on the Indonesia Stock Exchange for the period 2018-2020, it was found that GI is able to mediate EMA against FP. Through GI which results in process and product changes, GI can also increase the efficiency of the use of raw materials, increase product differentiation and reduce the risk of pollution for the company. This research provides knowledge about companies in the basic chemical industry and motivates them in environmental management, especially investment and exploitation of GI.
Keywords: environmental management accounting, financial performance, green innovation
ABSTRAK
Tujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang peran mediasi green innovation (GI) pada pengaruh environmental management accounting (EMA) dan financial performance (FP). Penelitian ini bersifat kuantitatif dengan menggunakan path analysis dan diolah melalui software SPSS. Secara empiris, melalui sampel 144 data perusahaan manufaktur subsektor industri dan kimia dasar yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020, ditemukan bahwa GI mampu memediasi EMA terhadap FP. Melalui GI yang mengakibatkan perubahan proses dan produk, GI juga dapat meningkatkan efisiensi penggunaan bahan baku, meningkatkan diferensiasi produk dan mengurangi risiko polusi bagi perusahaan. penelitian ini memberikan pengetahuan tentang perusahaan dalam industri kimia dasar dan memotivasi mereka dalam pengelolaan lingkungan khususnya investasi dan eksploitasi terhadap GI
Keywords: akuntansi manajemen lingkungan, inovasi hijau, kinerja keuangan
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Published
31-12-2022
Issue
Vol. 20 No. 2 (2022): Jurnal Akuntansi Universitas Jember
Pages
90-105
License
Copyright (c) 2022 Jurnal Akuntansi Universitas Jember
How to Cite
Bibi, Y. S., & Narsa, N. P. D. R. H. (2022). Pengaruh Enviromental Management Terhadap Kinerja Keuangan Dengan Green Innovation Sebagai Variabel Mediasi. Jurnal Akuntansi Universitas Jember, 20(2), 90-105.
https://doi.org/10.19184/jauj.v20i2.34896
