Inovasi Produk Dan Proses: Implikasi Akuntansi Manajemen Lingkungan

Munawar Muchlish • Elvin Bastian
Journal article Universitas Tarumanagara Journal of Accounting • 2012 Indonesia

Abstract

Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. This research aims to test the relationship between strategy as antecedent variable of EMA, environmental management accounting (EMA), and both of innovation product and innovation process as consequent variable of EMA. Data were collected from 270 managers of manufacturing companies in Banten with purposive sampling. The hypothesis was analysed using Structural Equation Model (SEM) with the Program AMOS (Analysis of Moment Structure) version 7.0. The result indicate that there is a positive relationship between prospector strategy and environmental management accounting (EMA), there is a positive relationship between environmental management accounting (EMA) and both of innovation product and innovation process, and there is a negative relationship between strategy and both of innovation product and innovation process. This research was used R&D effort, size, and industry as control variable, and only industry that have positive relationship with environmental management accounting (EMA).

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Journal

Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more