Business Ethics in Mediating the Influence of Green Accounting on Competitive Advantage in Batik Kediri MSMEs

Abstract

This research aims to determine the effect of green accounting on competitive advantage with business ethics as a mediating variable. The variables used are Green Accounting (X), Competitive Advantage (Y), and Business Ethics (Z). The data collection method was through a questionnaire distributed to the material and financial procurement section of Batik Kediri MSMEs. The samples taken were 40 respondents using a saturated sampling technique. The analytical tool used in this research is SmartPLS. The research results show that Green Accounting does not have a direct positive and significant effect on Competitive Advantage in Batik Kediri MSMEs, Green Accounting has a positive and significant direct effect on Business Ethics in Batik Kediri MSMEs. Business Ethics does not have a direct positive and significant effect on the competitive advantage of Batik Kediri MSMEs. Business Ethics is able to mediate green accounting well against competitive advantage.