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 pempek industries in Palembang, then the sample is the owner of the pempek industry who already has a middle to upper class place/kiosk, with a total sample 108. 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