Pengaruh Strategi Prospektif Terhadap Penerapan Akuntansi Manajemen Lingkungan Dan Inovasi Perusahaan (Studi Kasus pada Industri Peternakan di Daerah Istimewa Yogyakarta)

Abstract

Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation.This study aims to examine the effect of the implementation of environmental management accounting and strategy of the company's innovation. That innovation is product innovation and process innovation. Using survey data from farm managers in Yogyakarta. The sample used is a livestock industry located in Yogyakarta. The sample used some 50large-scale livestock industry in Yogyakarta. The analytical method for this study uses the Partial least square with significance level of 5%. The conclusion that can be drawn from the findings is that the implementation of strategies haven’t a positive influence on EMA, product innovation and process innovation. EMA have a positive influence on product innovation and process innovation.The results of this study generally support the hypothesis on livestock industry in Yogyakarta Key words: Environmental Management, Innovation, Strategy Prospecti