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Muhamad Farhan Ramadhan
Universitas Majalengka
Economics, Econometrics & Finance

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Peran Green Accounting Dan Material Flow Cost Accounting Dalam Mendorong Pencapaian Sustainable Development Goals Pada Perusahaan Energi Di Indonesia Wulan Riyadi; Yogi Ginanjar; Muhamad Farhan Ramadhan; Robi Maulana Magribi; Agustine Sulviani
Jurnal Ekonomi dan Bisnis Vol. 29 No. 2 (2026): JURNAL EKONOMI DAN BISNIS SEPT 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

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Abstract

This study examines the effects of Green Accounting and Material Flow Cost Accounting (MFCA) on the achievement of the Sustainable Development Goals (SDGs) among energy companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. The study used a quantitative methodology with descriptive and verificative analyses. Purposive sampling was used and included 11 energy companies observed over five years, yielding 55 company-year observations. Data were analysed using panel data regression in EViews 12. Based on the Chow, Hausman, and Lagrange Multiplier test results, the Random Effects (RE) Model was selected as the most suitable estimation approach. The results indicate that Green Accounting has a significant negative effect on SDG achievement, whereas MFCA has a positive effect that is only marginally significant (p = 0.0497). Both effects are modest, and the model explains only a small share of the variation in SDG achievement. These findings suggest that disclosure alone may not be enough and may need to be paired with operational resource-efficiency measures.
Co-Authors Agustine Sulviani Robi Maulana Wulan Riyadi Yogi Ginanjar