ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA
As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to managem...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Diponegoro
2016-05-01
|
| Series: | Jurnal Akuntansi dan Auditing |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13867 |
| _version_ | 1819239057332371456 |
|---|---|
| author | Arum Dwi Jayanti Siti Mutmainah |
| author_facet | Arum Dwi Jayanti Siti Mutmainah |
| author_sort | Arum Dwi Jayanti |
| collection | DOAJ |
| description | As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation |
| first_indexed | 2024-12-23T13:46:04Z |
| format | Article |
| id | doaj.art-d6aeb1c861cc47bd9468730290d27203 |
| institution | Directory Open Access Journal |
| issn | 1412-6699 2549-7650 |
| language | English |
| last_indexed | 2024-12-23T13:46:04Z |
| publishDate | 2016-05-01 |
| publisher | Universitas Diponegoro |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing |
| spelling | doaj.art-d6aeb1c861cc47bd9468730290d272032022-12-21T17:44:43ZengUniversitas DiponegoroJurnal Akuntansi dan Auditing1412-66992549-76502016-05-01131376010.14710/jaa.v13i1.1386710608ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIAArum Dwi Jayanti0Siti Mutmainah1Universitas DiponegoroUniversitas DiponegoroAs an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovationhttps://ejournal.undip.ac.id/index.php/akuditi/article/view/13867Environmental management accounting, Miles and Snow strategy typology, innovation, stakeholder pressures |
| spellingShingle | Arum Dwi Jayanti Siti Mutmainah ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Jurnal Akuntansi dan Auditing Environmental management accounting, Miles and Snow strategy typology, innovation, stakeholder pressures |
| title | ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA |
| title_full | ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA |
| title_fullStr | ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA |
| title_full_unstemmed | ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA |
| title_short | ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA |
| title_sort | analysis of relationship among stakeholder pressures environmental management accounting use strategy and innovation an empirical evidence from indonesia |
| topic | Environmental management accounting, Miles and Snow strategy typology, innovation, stakeholder pressures |
| url | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13867 |
| work_keys_str_mv | AT arumdwijayanti analysisofrelationshipamongstakeholderpressuresenvironmentalmanagementaccountingusestrategyandinnovationanempiricalevidencefromindonesia AT sitimutmainah analysisofrelationshipamongstakeholderpressuresenvironmentalmanagementaccountingusestrategyandinnovationanempiricalevidencefromindonesia |