文章基本信息

标题：The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship
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作者：Dian Agustia ; Tjiptohadi Sawarjuwono ; Wiwiek Dianawati 等
期刊名称：International Journal of Energy Economics and Policy
电子版ISSN：2146-4553
出版年度：2019
卷号：9
期号：2
页码：299-306
DOI：10.32479/ijeep.7438
出版社：EconJournals
摘要：Ecotourism development is part of a sustainable tourism policy. Ecotourism aims to support environmental preservation of nature and culture, also increase community participation to provide economic benefits to the community and local government. One of the villages that began to developing ecotourism is Nyambu Village in Tabanan Regency. Ecotourism development through the Langgeng Ecotourism program begins with the excavation of village potential in the form of natural and cultural resources. The purpose of this study is to find out and understand the implementation of community-based ecotourism development (case study: langgeng ecotourism program in Nyambu Village, Tabanan Regency). The method used in the research is qualitative with descriptive analysis. The results of the research show that implementation of Nyambu Village ecotourism development has been going well but problems still arise in the community’s concern to protect the environment, especially in the management of plastic waste.
其他摘要：This study was conducted to determine the effect of green innovation on firm value with environmental management accounting as an intervening variable. Companies that are able to create green innovation will not only get the economic benefits but also the competitive advantage, therefore it will increase the value of the firm. The application of green innovation will be able to improve the application of environmental management accounting, thereby reducing the impact of environmental damage due to the company's business processes. With manufacturing and the main sector's companies listed on the BEI 2012-2015 as the population, using purposive sampling, this study has obtained 277 companies as a sample. The result shows that green innovation has an effect on environmental management accounting, while environmental management accounting has proven to affect firm value, and green innovation has an influence on firm value. Keywords : green innovation, environmental management accounting, firm value JEL Classification : Q56 DOI: https://doi.org/10.32479/ijeep.7438
关键词：Green Innovation; Environmental Management Accounting; Firm Value
其他关键词：green innovation; environmental management accounting; firm value