Environtmental Management Accounting, Competitive Advantage, Firm Perfomance: Indonesia’s Manufacturing Sector

Wijanarko, Thomas Aquinas and Merida, Peggy Delita (2021) Environtmental Management Accounting, Competitive Advantage, Firm Perfomance: Indonesia’s Manufacturing Sector. Environtmental Management Accounting, Competitive Advantage, Firm Perfomance: Indonesia’s Manufacturing Sector, 20 (1). pp. 144-156. ISSN pISSN: 1858-0785, eISSN: 2654-8488-Jurnal Nasional Terakreditasi Sinta 5

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Abstract

This study aims to examine the indirect relationship between Environmental Management Accounting (EMA) and Firm Performance through Competitive Advantage. The contribution of this paper is that there is a Competitive Advantage mediating the relationship of EMA and improving firm performance. The study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes Competitive Advantage a mediation for EMA and Firm performance variables, and Competitive Advantage variables using market share proxy. The results of this study are EMA has a positive effect on Firm Performance, EMA has a positive effect on Competitive Advantage, Competitive Advantage has a positive effect on Firm Performance, and Competitive Advantage as Quasi Mediating from the influence of EMA on Firm Performance.

Item Type:	Article
Additional Information:	Jurnal Nasional Terakreditasi Sinta 5
Uncontrolled Keywords:	Firm Perfomanc; Environmental Management Accounting (EMA); Competitive Advantage
Subjects:	Office Administration
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	25 Jan 2022 04:34
Last Modified:	11 Feb 2022 06:29
URI:	http://repository.ukwms.ac.id/id/eprint/29026

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