The Role of Environmental Management Accounting in Mediating Green Innovation to Firm Value: Moderated by Quality Management

Imam Hidayat, Hamdani Hamdani, Dirvi Surya Abbas, Nguyen Thanh Lam and Petty Aprilia Sari
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Imam Hidayat: Faculty of Economics and Business, University of Muhammadiyah Tangerang, Indonesia
Hamdani Hamdani: Faculty of Economics and Business, University of Muhammadiyah Tangerang, Indonesia
Dirvi Surya Abbas: Faculty of Economics and Business, University of Muhammadiyah Tangerang, Indonesia
Nguyen Thanh Lam: Faculty of Finance and Accounting, Ho Chi Minh City University of Economics and Finance, Vietnam
Petty Aprilia Sari: Department of Accounting, Institute of Economic Science Putra Perdana Indonesia, Indonesia

International Journal of Energy Economics and Policy, 2024, vol. 14, issue 3, 281-287

Abstract: Firm value is an important indicator for increasing the competitiveness of a company amidst very tight business competition. This research aims to obtain empirical evidence regarding the influence of Green Innovation on Firm Value which is mediated Environmental Management Accounting and moderated by Quality Management. The companies that are the object of this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling technique in this research used a purposive sampling method and obtained 65 companies. The multicollinearity test and heteroscedasticity test are used as classical assumption tests. Eviews 12 software with panel data regression analysis was used to test the hypothesis. Based on the research results, it was found that green innovation, environmental management accounting, green innovation have an influence on Firm Value, environmental management accounting has an influence in mediating the relationship between green innovation and Firm Value and quality management can moderate the relationship between green innovation and Firm Value.

Keywords: Firm Value; Green Innovation; Environmental Management Accounting; Quality Management (search for similar items in EconPapers)
JEL-codes: G32 Q56 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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