Driving Green Innovation in Emerging Markets: The Impact of Commissioners’ Monitoring Competence With Audit Quality and Environmental Regulatory Pressure as Moderators

Authors

  • Suyatmin Waskito Adi Accounting, Faculty of Economics and Business, Universitas Muhamadiyah Surakarta
    Indonesia
  • Rita Wijayanti Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
    Indonesia

DOI:

https://doi.org/10.23917/reaksi.v11i1.17398

Keywords:

green innovation, commissioners’ monitoring competence, audit quality, environmental regulatory pressure, PROPER

Abstract

This study aims to examine the effect of commissioners’ monitoring competence on green innovation, as well as the moderating roles of audit quality and environmental regulatory pressure (PROPER). Using a quantitative approach with panel data from Indonesian basic materials companies during 2020–2024, the study employs panel regression analysis. The results show that commissioners’ monitoring competence positively affects green process innovation and marginally affects green product innovation. PROPER significantly enhances both types of green innovation, while audit quality strengthens the relationship between monitoring competence and green innovation. These findings highlight the importance of governance and external pressure in promoting sustainable innovation.

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Submitted

2026-05-07

Accepted

2026-05-07

Published

2026-04-30

How to Cite

Adi, S. W., & Wijayanti, R. (2026). Driving Green Innovation in Emerging Markets: The Impact of Commissioners’ Monitoring Competence With Audit Quality and Environmental Regulatory Pressure as Moderators. Riset Akuntansi Dan Keuangan Indonesia, 11(1), 148–163. https://doi.org/10.23917/reaksi.v11i1.17398