The Mediation Effect Firm Performance on Green Innovation and Firm Value: Evidence the Mining Industry

• Rina Yuniarti Doctor Candidate, Accounting Departemen, Universitas Airlangga Surabaya/ Lecturer, Accounting Departement in University of Muhammadiyah Bengkulu
• Noorlailie Soewarno, Isnalita Associate Professor, Departement of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia
• Meilaty Finthariasari, H Habiburrochman Lecturer, Departement of Management, Faculty of Economic and Business, University of Muhammadiyah Bengkulu

Palabras clave: Global warming, Green innovation, Financial performance, Mediating variable

Resumen

Global warming is currently an issue that is widely discussed both the accounting literature and others. The topic of environmental performance is gaining increasing attention from academics and politics when it is associated with each country’s policies regarding environmental damage. This article to investigate both the direct and indirect the effect of green innovation and firm value on financial performance as mediating variable. The authors find that the green innovation has a positive effect on the firm value and financial performance full mediate the effect green innovation and firm value