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The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship

Dian Agustia, Tjiptohadi Sawarjuwono and Wiwiek Dianawati
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Dian Agustia: Faculty of Economic and Busines, Universitas Airlangga, Indonesia
Tjiptohadi Sawarjuwono: Faculty of Economic and Busines, Universitas Airlangga, Indonesia
Wiwiek Dianawati: Faculty of Economic and Busines, Universitas Airlangga, Indonesia

International Journal of Energy Economics and Policy, 2019, vol. 9, issue 2, 299-306

Abstract: This study was conducted to determine the effect of green innovation on firm value with environmental management accounting as an intervening variable. Companies that are able to create green innovation will not only get the economic benefits but also the competitive advantage, therefore it will increase the value of the firm. The application of green innovation will be able to improve the application of environmental management accounting, thereby reducing the impact of environmental damage due to the company's business processes. With manufacturing and the main sector's companies listed on the BEI 2012-2015 as the population, using purposive sampling, this study has obtained 277 companies as a sample. The result shows that green innovation has an effect on environmental management accounting, while environmental management accounting has proven to affect firm value, and green innovation has an influence on firm value.

Keywords: green innovation; environmental management accounting; firm value (search for similar items in EconPapers)
JEL-codes: Q56 (search for similar items in EconPapers)
Date: 2019
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