Destia Pentiana
Program Studi Akuntansi pada Jurusan Ekonomi dan Bisnis Politeknik Negeri Lampung

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Akuntansi Manajemen Lingkungan dan Inovasi pada Perusahaan Peserta Proper di Provinsi Lampung Destia Pentiana
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.793

Abstract

This study aims to know (a) the influence of environmental management accounting on process innovation, and (b) the influence of environmental management accounting on product innovation. This research was conducted on 30 companies of PROPER participants in Lampung Province in the Green and Blue category, where the category means the company has done good environmental management in the company operation. The data collection in this research was carried out through field study by using questionnaire. Further, the data were analyzed using simple regression analysis. The results of the research show that environmental management accounting significantly influenced the process of innovation, but environmental management accounting did not significantly affect the product innovation. Keywords: Environmental Management Accounting, Innovation, Process, Product