The Vitality of Employee Based Pharmaceutical Brands' Equity in Indonesia Relationship between Environmental Management Accounting and Organization Performance

Environmental management accounting and employee-based brand equity are experienced by every organizations’ front-line employees. This study has a vital aim to analyze the relationship between environmental management accounting and organizational performance, while the employee-based brand equity and its aspects such as brand endorsement, brand consistent behavior, band allegiance have played an important mediating role between them. The data has been collected from 399 individuals, consisting of frontline employees of pharmaceutical sectors. The data has been analyzed by applying various software such as AMOS and SPSS. The data analysis techniques that have been used are SEM and CFA. The discussion has shown that all the hypotheses have been accepted. The results have indicated that employee-based brand equity and its aspects such as brand endorsement, brand consistent behavior, brand allegiance have played an important mediating role between environment management accounting and organizational performance. The study is also effective in terms of theoretical, managerial, and practical implications. The study has aided employees, companies, and managers to understand the role of environmental management accounting, employee-based brands’ equity in maintaining the performance of an organization. Keywords: environmental management accounting, employee-based brands’ equity, brand endorsement, brand consistent behavior, brand allegiance, organizational performance.