| dc.contributor.advisor | Bukit, Rina Br | |
| dc.contributor.author | Nababan, Niko | |
| dc.date.accessioned | 2024-02-16T03:17:52Z | |
| dc.date.available | 2024-02-16T03:17:52Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | https://repositori.usu.ac.id/handle/123456789/91311 | |
| dc.description.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. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Sumatera Utara | en_US |
| dc.subject | green accounting | en_US |
| dc.subject | MFCA (production cost) | en_US |
| dc.subject | MFCA (production yield) | en_US |
| dc.subject | MFCA (planted area) | en_US |
| dc.subject | sustainable development | en_US |
| dc.subject | SDGs | en_US |
| dc.title | Analisis Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development (Studi Empiris pada Perusahaan Perkebunan Terdaftar di BEI Periode 2017-2022) | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.nim | NIM190503118 | |
| dc.identifier.nidn | NIDN0005017501 | |
| dc.identifier.kodeprodi | KODE PRODI62201#Akuntansi | |
| dc.description.pages | 105 Halaman | en_US |
| dc.description.type | Skripsi Sarjana | en_US |
