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All Journal Media Riset Akuntansi Auditing & Informasi
Bonnix Hedi Maulana
Accounting, Faculty of Economics, Education and Law, Muhammadiyah University of Kudus, Kudus, Indonesia
Economics, Econometrics & Finance

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IMPLEMENTATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS IN GREEN ACCOUNTING THROUGH MSME INNOVATION CAPABILITY AS A MEDIATING VARIABLE Heni Risnawati; Bonnix Hedi Maulana; Sukma Wijayanti
Media Riset Akuntansi, Auditing & Informasi Vol. 26 No. 2 (2026): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v26i2.27451

Abstract

This study aims to examine the effect of Management Accounting Information Systems (MAIS) on Green Accounting adoption, with MSME innovation capability as a mediating variable. This quantitative study used data collected through questionnaires from 62 MSMEs in the food and beverage manufacturing sector in Kudus Regency, Indonesia, selected through purposive sampling. Data were analyzed using multiple regression analysis and the Sobel test with SPSS. The results indicate that MAIS has a significant positive effect on MSME innovation capability, supporting H1. However, MAIS does not have a significant direct effect on Green Accounting adoption, so H2 is not supported. MSME innovation capability has a significant positive effect on Green Accounting adoption, supporting H3. Furthermore, the Sobel test confirms that MSME innovation capability significantly mediates the relationship between MAIS and Green Accounting adoption, supporting H4. These findings highlight that MAIS contributes to Green Accounting adoption indirectly by strengthening MSME innovation capability. Therefore, enhancing the effectiveness of MAIS and developing innovation capability are important strategies for encouraging Green Accounting adoption among MSMEs.
Co-Authors Heni Risnawati Sukma Wijayanti