Andri Zainal, Haikal Rahman, Pasca Dwi Putra, Khairunnisa Harahap, Roza Thohiri
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. © 2025 The Author(s).
Universitas Negeri Medan, Faculty of Economics, Department of Accounting Education, Indonesia; Universitas Negeri Medan, Faculty of Economics, Department of Management, Indonesia; Universitas Negeri Medan, Faculty of Economics, Department of Business Education, Indonesia; Universitas Negeri Medan, Faculty of Economics, Department of Accounting, Indonesia
