<![CDATA[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.]]>
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