ISSN: 0186-1042 ISSN-e: 2448-8410
The influence of the mediating role of green innovation on the influence of human capital on competitive advantage in MSMEs
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Keywords

competitive advantage
green innovation
human capital

How to Cite

Khusnah, H., & Putra, R. S. (2026). The influence of the mediating role of green innovation on the influence of human capital on competitive advantage in MSMEs. Accounting & Management, 71(3), e578. https://doi.org/10.22201/fca.24488410e.2026.5669

Abstract

The aim of this research is to determine the influence of the mediating role of green innovation on the influence of human resources on competitive advantage. With increasingly tight business competition, MSMEs are faced with several problems that can hinder business development, one of which is the low quality of human resources. MSME players who are not equipped with knowledge and human resources who are skilled at competing can end up in bankruptcy. To maintain business continuity, MSMEs must create new and different ideas through environmentally friendly innovation to excel in competition. To achieve this goal, data from 100 MSME respondents providing food and beverage accommodation in Surabaya was used. The data collection method uses a questionnaire in the form of a Google form and distributed online to respondents. This research uses the WarpPLS 8.0 application for assistance in analyzing. The empirical results of this research show that green innovation is able to mediate human resources on competitive advantage.

https://doi.org/10.22201/fca.24488410e.2026.5669
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Copyright (c) 2026 Accounting & Management

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