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

Abstract

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.

Keywords

• Environmental management
• accounting
• firm
• performance
• green innovation