ANALISIS PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI PROSPEKTOR TERHADAP INOVASI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA

Abstract

Awareness increasing of environmental issues has encouraged the organisations to use environmental management accounting, which gives many benefits to users, include the improvement of innovation. If innovation increase, organization growth also increase. The purpose of this study is to examine the influence of environmental management accounting and prospector strategic on product innovation and process innovation. The sample of this study are manufacturing companies in Indonesia. This study used two variables: dependent variable and independent variables. The results showed that environmental management accounting have a significant effect on product innovation and process innovation. While prospector strategic have no effect on product innovation and process innovation.

Keywords :  Environmental Management Accounting, Prospector Strategic, Product  Innovation, and Process Innovation.