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Journal : Asian Journal of Management Analytics

Business Ethics in Mediating the Influence of Green Accounting on Competitive Advantage in Batik Kediri MSMEs Nadhiroh, Umi; Sudarmiatin; Wardana, Ludi Wishnu
Asian Journal of Management Analytics Vol. 2 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i4.6680

Abstract

This research aims to determine the effect of green accounting on competitive advantage with business ethics as a mediating variable. The variables used are Green Accounting (X), Competitive Advantage (Y), and Business Ethics (Z). The data collection method was through a questionnaire distributed to the material and financial procurement section of Batik Kediri MSMEs. The samples taken were 40 respondents using a saturated sampling technique. The analytical tool used in this research is SmartPLS. The research results show that Green Accounting does not have a direct positive and significant effect on Competitive Advantage in Batik Kediri MSMEs, Green Accounting has a positive and significant direct effect on Business Ethics in Batik Kediri MSMEs. Business Ethics does not have a direct positive and significant effect on the competitive advantage of Batik Kediri MSMEs. Business Ethics is able to mediate green accounting well against competitive advantage.