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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Imam Hidayat & Hamdani Hamdani & Dirvi Surya Abbas & Nguyen Thanh Lam & Petty Aprilia Sari, 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, Econjournals, vol. 14(3), pages 281-287, May.
    • Handle: RePEc:eco:journ2:2024-03-28
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    References listed on IDEAS

    as
    1. Marcjanna M. Augustyn & Ibrahim A. Elshaer & Raphaël K. Akamavi, 2021. "Competing models of quality management and financial performance improvement," The Service Industries Journal, Taylor & Francis Journals, vol. 41(11-12), pages 803-831, September.
    2. Dian Agustia & Tjiptohadi Sawarjuwono & Wiwiek Dianawati, 2019. "The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship," International Journal of Energy Economics and Policy, Econjournals, vol. 9(2), pages 299-306.
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    More about this item

    Keywords

    Firm Value; Green Innovation; Environmental Management Accounting; Quality Management;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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