Analisis Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development (Studi Empiris pada Perusahaan Perkebunan Terdaftar di BEI Periode 2017-2022)

Abstract

This research was conducted to determine the effect of implementing green accounting and material flow cost accounting (MFCA) on sustainable development. The samples used in this study were 10 plantation sector companies listed on the Indonesia Stock Exchange. Sample selection criteria with purposive sampling. This type of research is quantitative and applies documentation studies with data analysis using Eviews 10. The results showed that green accounting has a positive and significant effect on sustainable development. MFCA (production cost), MFCA (production yield) has a positive and significant effect while MFCA (planted area) has no effect on sustainable development. But simultaneously, the independent variables have a positive and significant effect on sustainable development.