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

Authors

  • 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

DOI:

https://doi.org/10.32479/ijeep.15869

Keywords:

Firm Value, Green Innovation, Environmental Management Accounting, Quality Management

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.

Downloads

Download data is not yet available.

Downloads

Published

2024-05-08

How to Cite

Hidayat, I., Hamdani, H., Abbas, D. S., Lam, N. T., & Sari, P. A. (2024). The Role of Environmental Management Accounting in Mediating Green Innovation to Firm Value: Moderated by Quality Management. International Journal of Energy Economics and Policy, 14(3), 281–287. https://doi.org/10.32479/ijeep.15869

Issue

Vol. 14 No. 3 (2024)

Section

Articles

License

Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.