ANALISIS PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI TERHADAP INOVASI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdapat di Jawa Tengah)

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 study aims to examine the effect of the implementation of environmental management accounting and strategy of the company's innovation. That innovation is product innovation and process innovation. Using survey data from management accountant management accountants manufacturing company located in Central Java. The sample used is a manufacturing company located in Central Java. The sample used some 32 largescale manufacturing firms in central Java. The analytical method for this study uses the ordinary least square regression with significance level of 5%. The conclusion that can be drawn from the findings is that the implementation of EMA and strategies have a positive influence on product innovation and process innovation. The results of this study generally support the hypothesis on manufacturing firms in Central Java