Abstract :
The purpose of this research is to examine the environmental management accounting and strategy to innovation. This research uses Legitimacy Theory. The population is all pempek industries in Palembang, then sample is pempek industry owners in Palembang, with a total sample of 51 pempek industries. The data analysis is multiple regression analysis to know the effect of environmental management accounting and strategy to innovation. The result showed that environmental management accounting have significant affect to innovation, and strategy have significant affect to innovation.
Keywords: environmental managemen accounting, strategy, innovation