Abstract :
The purpose of this study is to examine in the influence of environmental management accounting variable and competitive strategy are related to innovation. The theory used in the study is Resource Based Theory (RBT). The population in the Palembang city farm industry, then the sample is business owners with a total sample of 35 respondents. The analysis technique used in explaining the influence between independent and dependent variables is multiple linear regression. The results showed that theenvironmental management accounting variablehad a effect on innovation, the strategy variable did not affect innovation.