The purpose of this study is to examine the effect of accrual earnings management and business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust regression of M-Estimator regression are performed on financial data of 1,068 non-financial firms listed on the Indonesia Stock Exchange (IDX). The result indicates that there is no relationship between earnings management and bankruptcy risk, while firms that implement either one of two generic business strategies of cost leadership or differentiation, significantly mitigate the risk of bankruptcy. The effect of earnings management to bankruptcy risk is essential for external stakeholders, such as investors and creditors, to assess bankruptcy risk, financial capability, and credit worthiness of a firm, while business strategy effect on bankruptcy risk benefits internal stakeholders, such as managers, in formulating strategies to deal with going concern issues.

This study was conducted to determine the effect of green innovation on firm value with environmental management accounting as an intervening variable. Companies that are able to create green innovation will not only get the economic benefits but also the competitive advantage, therefore it will increase the value of the firm. The application of green innovation will be able to improve the application of environmental management accounting, thereby reducing the impact of environmental damage due to the company's business processes. With manufacturing and the main sector's companies listed on the BEI 2012-2015 as the population, using purposive sampling, this study has obtained 277 companies as a sample. The result shows that green innovation has an effect on environmental management accounting, while environmental management accounting has proven to affect firm value, and green innovation has an influence on firm value.Keywords: green innovation, environmental management accounting, firm valueJEL Classification: Q56DOI: https://doi.org/10.32479/ijeep.7438

Purpose: The purpose of this study was to assess green innovation as a mediating variable in the relationship between green supply chain management and firm performance.Design/methodology/approach: This study used the companies listed on the PROPER program for the 2010-2018 period on the Indonesia Stock Exchange. The sample collected by using purposive sampling method obtained 488 companies. The data were tested using STATA 16.Findings: The results of the analysis showed that green supply chain management had a positive effect on green innovation, green innovation had a positive effect on firm performance, and green supply chain management had no effect on firm performance. Green innovation mediated the relationship between green supply chain management and firm performance.Research limitations/implications: The limitation of this study was using companies listed on the PROPER program, so it needed to be studied by applying other companies. Besides, it only implemented green innovation, green supply chain management, and firm performance. Future studies can apply other green-related aspects and performances.Practical implications: Regarding the problem of environmental impact, companies in Indonesia can apply green innovation and green supply chain management to improve their firm performance. Companies in Indonesia are increasingly faced with pressure from stakeholders to implement green supply chain management.Social implications: It is useful for the Indonesian government in overcoming environmental impact issues by implementing green supply chain management by companies. Companies that implement green supply chain management will have an impact on increasing green innovation and firm performance.Originality/value: This study assessed the mediation of green innovation in the relationship between green supply chain management and firm performance. This indicated that here there was pressure from stakeholders to pay full attention to the environment, so that companies in Indonesia can apply green innovation and green supply chain management to improve firm performance.

The objective of this study was to measure or assess competitive advantage in mediating the effect of green innovation on firm performance. The data in the study were PROPER companies for the 2010-2018 period and the sample was selected using purposive sampling so that 369 companies were obtained. The results of this study proved that green innovation had a positive effect on competitive advantage, the competitive advantage had a positive effect on firm performance, green innovation had no effect on firm performance, and competitive advantage mediated the effect of green innovation on firm performance. In reducing environmental problems, companies can apply green innovation to increase the company’s competitive advantage and firm performance.

This study investigates the impact of sustainability reporting on firm performance. This paper also examines the moderating effect of family ownership on the relationship between sustainability disclosure and firm performance. The research sample consists of 850 primary and secondary sector companies listed on the Indonesian stock exchange between 2014 and 2020. This study generates its results using a panel model with Generalized Least Square (GLS) regression. This study concludes that sustainability disclosure has a positive impact on the financial performance of market- and accounting-based companies. Additionally, family businesses strengthen the link between sustainability disclosure and firm performance. The findings of this paper provide unique and useful information for company stakeholders and managers seeking to improve sustainability disclosure for optimal performance. In addition, it can be advantageous for the policymaker to establish the policy. This study contributes to the literature by providing comprehensive examination of the relationship between sustainability disclosure and company performance.