Environmental Accounting, Strategy, Sustainability Development Goals and Process Innovation

Abstract

Increased awareness regarding environmental issues has encouraged organizations to use environmental accounting and strategy that deliver many benefits, including an increase process innovation which supported by sustainability development goals. This study aims to examine the effect of implementation of environmental accounting and strategy of the company’s process innovation which moderated by SDG’s.The sample used 9 of industrials company’s located in DKI Jakarta that registered as participants of PROPER Programme 2017 on food and beverages and pharmacy sub sectors with using survey data that pointed to accounting and production division. The analytical technique’s helped by using SPSS 25 software. The parameter of significant value at 0,05 level. The result has indicate that:(1) the implementation of environmental accounting has a negative and significant effect to process innovation; (2) strategy has a positive and significant effect to process innovation;(3) SDG’s does not have a significant effect top roscess innovation; (4) SDG’s has proven to moderate and strengthhen relationship between implementation of environmental accounting to process innovation; (5) SDG’s has provento moderate, but weaken relationship between strategy to process innovation.