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The Mediating of Green Product Innovation on the Effect of Accounting Capability and Performance Financial of MSMEs in the New Normal Era

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Complex, Intelligent and Software Intensive Systems (CISIS 2021)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 278))

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Abstract

This study empirically examined the mediating of green product innovation on the effect of MSMEs’ accounting capability and financial performance on new normal era. The research approach used is quantitative research, and the population is the MSMEs in Semarang. The sample in this study comprised 125 MSMEs using the Slovin formula. The determination and distribution of the sample were based on purposive sampling. The analytical method used in the data processing was SEM-PLS with the help of SmartPLS software. The results showed that accounting capability and green product innovation had no effect on financial performance, but accounting capability positively affected green product innovation. Meanwhile, green product innovation has not been proven to mediate the relationship between accounting capability and financial performance.

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Authors and Affiliations

  1. Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia

    Winarsih, Khoirul Fuad & Hendri Setyawan

Authors
  1. Winarsih
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  2. Khoirul Fuad
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  3. Hendri Setyawan
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Corresponding author

Correspondence to Winarsih .

Editor information

Editors and Affiliations

  1. Department of Information and Communication Engineering, Fukuoka Institute of Technology, Fukuoka, Japan

    Leonard Barolli

  2. Department of Information Security Engineering, Soonchunhyang University, Asan, Korea (Republic of)

    Kangbin Yim

  3. Faculty of Bussiness Administration, Rissho University, Tokyo, Japan

    Tomoya Enokido

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Winarsih, Fuad, K., Setyawan, H. (2021). The Mediating of Green Product Innovation on the Effect of Accounting Capability and Performance Financial of MSMEs in the New Normal Era. In: Barolli, L., Yim, K., Enokido, T. (eds) Complex, Intelligent and Software Intensive Systems. CISIS 2021. Lecture Notes in Networks and Systems, vol 278. Springer, Cham. https://doi.org/10.1007/978-3-030-79725-6_56

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