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Penelitian ini bertujuan untuk menguji pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Metode penelitian yang digunakan adalah metode asosiatif. Lokasi penelitian di lakukan di PT Coca Cola Bottling Indonesia. Metode pengumpulan data di lakukan adalah pendekatan survey dengan menyebarkan kuesioner kepada 30 orang sampel. Teknik analisis data yang digunakan adalah model regresi. Hasil penelitian menunjukkan bahwa terdapat pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Model ini telah memberikan bukti untuk mendukung gagasan bahwa dengan dikembangkannya Environmental Management Accounting (EMA) dapat meningkatkan performa perusahaan melalui inovasi yang dilakukan oleh perusahaan. Dengan demikian, ini memberikan indikasi yang jelas bahwa mekanisme Environmental Management Accounting (EMA) dapat menciptakan dampak yang cocok untuk meningkatkan keunggulan kompetitif.

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Referensi

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