Development Of Green Technology Innovation Through The Company^s Sustainable Growth And Impact on Competitive Advantage
Willyanto Kartiko Kusumo (a*), Albert (b), Anitiyo Soelistiyono (c), Sari Ramadhani (d), Nanang Ari Utomo (e)

a). Department Of Accounting Faculty Of Economics, University Of Semarang
Jalan Arteri Soekarno Hatta, Tlogosari, Semarang
willyanto[at]usm.ac.id
b). Department Of Management Faculty Of Economics, University Of Semarang
Jalan Arteri Soekarno Hatta, Tlogosari, Semarang
albert[at]usm.ac.id
c). Department Of Management Faculty Of Economics, University Of Semarang
Jalan Arteri Soekarno Hatta, Tlogosari, Semarang
anitiyo[at]usm.ac.id
d). Department of Accounting Faculty of Economics STIE Total Win Semarang
Jalan Gedong Songo Raya No. 12, Manyaran District. West Semarang
sariramadhani[at]gmail.com
e). Department Of Accounting Faculty Of Economics, University Of Semarang
Jalan Arteri Soekarno Hatta, Tlogosari, Semarang
nanangariutomo[at]usm.ac.id

Abstract

This research investigates the link between environmental disclosure, the usage of ecologically friendly technologies, and green accounting to achieve competitive advantage. This study specifically examines the mediation of sustainable development. This study adopts the theoretical frameworkof Natural Resource-Based View (NRBV) proposed by (Hart, 1995) to deepen the understanding of companies can achieve competitive advantages based on the application of environmentally friendly technologies. Data were obtained from 50 manufacturing companies in Indonesia. To analyze the data and test the hypothesis using SEM-PLS 4.0. According to research, environmental reporting, ecologically friendly technology, and green accounting have a substantial impact on a company^s competitive advantage. Furthermore, the findings of this investigation reveal that sustainable growth mediates the link between the usage of environmentally friendly technology and a firm^s competitive edge. This study adds to the current literature by providing empirical evidence highlighting the need of adopting environmentally friendly technology to enable the use of green accounting in gaining competitive advantage. Furthermore, organizations will profit by prioritizing the use of environmentally friendly technology and establishing competitive advantages to enhance overall environmental performance, which can be used by policymakers and stakeholders to gain long-term competitive advantages in the manufacturing industry.

Keywords: environmentally friendly technology, green accounting- competitive advantage.

Topic: Environmental Sustainability in Coastal Cities