Adoption of Environmental Management Accounting: Corporate Characteristics and Innovation
- Jurnal Internasional Bereputasi
- Novie Susanti Suseno, Irma Rosmayanti, Acep Abdul Basit, Rita Herawati, Inda Amalia Haq
- International Journal of Innovation, Creativity and Change; Volume 15, Issue 3, 2021
Abstrak
The implementation of Environmental Management Accounting is essential for companies to recognize the company is activities that have an impact on the environment, where in the end, the company is demanded to be able to create quality products and not harm the environment. This research aims to determine the effect of environmental management accounting and company characteristics on product innovation. The research is carried out on Garut Regency. The research method used is a quantitative method with an associative approach. The study population was the Centre for the leather industry in the Garut Regency, West Java, with a sample of 69 respondents. The type of data used in this study is primary data in the form of questionnaires and secondary data. Data analysis techniques used multiple linear regression analysis. The results of this research indicate that environmental management accounting and company characteristics influence product innovation. This illustrates that efforts are needed to continually increase the awareness of the company always to increase innovation to create environmentally friendly products.
Key words: Environmental Management Accounting, Company Characteristics, Product
Innovation.
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