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

• DOI: 10.32479/ijeep.15869
• Publication Date: 2024-05-08T18:02:04Z
• Authors: Imam Hidayat; Hamdani Hamdani; Dirvi Surya Abbas; Nguyen Thanh Lam; Petty Aprilia Sari
• Keywords: Value (mathematics)

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 influence Green Innovation on Value which mediated Environmental Management Accounting and moderated by Quality Management. The companies that are object this manufacturing listed Indonesia Stock Exchange (BEI) 2020-2022 period. sampling technique in used purposive method obtained 65 companies. multicollinearity test heteroscedasticity as classical assumption tests. Eviews 12 software with panel data regression analysis was hypothesis. Based results, it found green innovation, environmental management accounting, innovation have Value, accounting has mediating relationship between quality can moderate Value.