Dian Agustia and Tjiptohadi Sawarjuwono and Wiwiek Dianawati (2019) The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship. International Journal of Energy Economics and Policy, 9 (2). pp. 299-306. ISSN 2146-4553

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Abstract

This study was conducted to determine the effect of green innovation (GI) on firm value (FV) with environmental management accounting (EMA) as an intervening variable. Companies that are able to create GI will not only get the economic benefits but also the competitive advantage, therefore it will increase the value of the firm. The application of GI will be able to improve the application of EMA, 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 GI has an effect on EMA, while EMA has proven to affect FV, and GI has an influence on FV.

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