Firm Performance Perspective from the Implications of Environmental Conservation

• Autorzy: Zainal Andri , Rahman Haikal , Putra Pasca Dwi , Harahap Khairunnisa , Thohiri Roza

Identyfikatory

DOI

10.24425/mper.2025.153924

• Języki publikacji: EN

Abstrakty

EN

Environmental issues are of the utmost importance and should not be used as a tool for the purposes of competition. Furthermore, consumers are becoming increasingly aware of the environment and prefer products made from sustainable materials. Therefore, adopting environmentally friendly practices is expected to enhance company sales. This study aims to examine the impact of green innovation, adoption of green accounting and environmental management accounting on the performance of manufacturing firms in Indonesia. The research was conducted on manufacturing firms that are listed on the Indonesia Stock Exchange in the period between 2017 and 2021. The structural equation modelling technique was used to test the hypotheses. The results suggest that the implementation of green innovation affects green accounting, environmental management accounting and firm performance, but the implementation of green accounting and environmental management accounting does not affect firm performance. The implications of these findings are examined in the discussion section.

Słowa kluczowe

EN

firm performance; green innovation; green accounting; environmental management accounting

• Wydawca: Production Engineering Committee of the Polish Academy of Sciences ; Polish Association for Production Management
• Czasopismo: Management and Production Engineering Review
• Rocznik: 2025
• Tom: Vol. 16, No. 1
• Strony: 1--13
• Opis fizyczny: Bibliogr. 71 poz., tab.

Twórcy

autor

Zainal Andri

• Universitas Negeri Medan, Faculty of Economics, Department of Accounting Education, Indonesia

autor

Rahman Haikal

• Universitas Negeri Medan, Faculty of Economics, Department of Management, Indonesia

autor

Putra Pasca Dwi

• Universitas Negeri Medan, Faculty of Economics, Department of Business Education, Indonesia

autor

Harahap Khairunnisa

• Universitas Negeri Medan, Faculty of Economics, Department of Accounting, Indonesia

autor

Thohiri Roza

• Universitas Negeri Medan, Faculty of Economics, Department of Accounting Education, Indonesia

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