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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Manajemen Bisnis Journal of Applied Finance & Accounting JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi al-Uqud : Journal of Islamic Economics EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) ILTIZAM Journal of Sharia Economic Research Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH GLOBAL EDUCATION Action Research Literate (ARL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Madani : Jurnal Pengabdian Kepada Masyarakat Trending: Jurnal Manajemen dan Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Neraca Manajemen, Akuntansi, dan Ekonomi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Innovative and Creativity JUPEMA Accounting Studies and Tax Journal Journal of Management, Economic, and Financial Jurnal Akuntansi dan Governance Andalas International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Oikonomia : Journal of Management Economics and Accounting Maneggio Nomico
Mukhzarudfa, Mukhzarudfa
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Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Journal of Applied Finance

 1 
IMPACT OF GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE WITH FIRM DEBT AS MODERATOR Wulandari, Wulandari; Mukhzarudfa, Mukhzarudfa; Dica Lady Silvera, Dica Lady Silvera
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13676

Abstract

This study examines the effect of green accounting, material flow cost accounting (MFCA), and capital structure on financial performance, with firm debt as a moderating variable. Using a quantitative approach, the research analyses secondary data from 109 basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2023 period. Data were collected through documentation and analysed using Microsoft Excel and E-Views 12 with panel data regression, including model selection tests, classical assumption tests, and descriptive statistics. T-tests and the coefficient of determination (R²) were employed to assess the significance of each variable. The findings show that green accounting significantly affects financial performance, while MFCA and capital structure do not. Firm debt moderates the relationship between green accounting and financial performance but has no moderating effect on the influence of MFCA and capital structure. Theoretical implications support the view that environmental sustainability, represented by green accounting, contributes to firm value, aligning with stakeholder and legitimacy theories. Companies are encouraged to adopt green accounting as a strategic tool, particularly in environmentally intensive industries, and to consider debt structure to maximise its financial impact. Future research should investigate other sectors or external factors influencing the effectiveness of MFCA and capital structure. Broader samples and mixed methods may also enhance understanding of how environmental and financial strategies interact in corporate settings.
Co-Authors - Afrizal Abd Aziz, Marwa Abelia Fitri Rahman Achmad Hizazi Achmad, Muhardi Adi Surahmat Agung Pratama Ahmad Nur Budi Utama Alfala, Miftakul Khoir Amirul Afif Muhamat Anjarsari, Putri Salsa Apriani, Tari Apriyanti, Nur Ulyana Ariani, Lia Dedi Setiawan Dedy Setiawan Diana Safutri Dica Lady Silvera Dica Lady Silvera, Dica Lady Silvera Dilla Dwi R.R Dini Zaskya Disya Yuke Farhana Eko Prasetyo Emilia Fornia Enggar Diah PA Enggar Diah PA Enggar Diah Puspa Arum Esthie Nur W.A Esty Octesy Etik Umiyati Fadhilah, Afifah Nurul Fatricia Rofalina Febrila, Ariqo Feranika, Ayu Ferinluary, Fadila Finti Eka S Firmansyah Firmansyah Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamzah, Hamzah Handoko, Kris Hanna Septiani Hazmi Arimiko S Heriberta Heriberta Hernando, Riski Hurriyah Hurriyah Iin Tamarisa Ilham Wahyudi Izzuddin, Muhammad Jamaili, Salman Jordhi Arfito Jullani Kelvin Setiawan Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda liana parahdila Liana, Jenny M Indra Gunawan M Sholihin Malau, Yemima Christiani Maratusholihah Abd Latif Mardini, Sasra Martha Yurdila J Melfa Asi Gres Br Silalahi Meri Novita Sari Merry Wiraswasti S Mike Maya S Minati, Jurnia Moh. Ihsan Muhammad Gowon Muhammad Ridwan Mulyani, Suci Musa Adikusuma Musdalifa Musdalifa Nanda Afrimelta Ningsih, Maryati Ningtyas, Arie Dea Nisa Oktavia Nora Triandini Novialdi . Novita Eka P. Novita Sari Nurfani Amelia Putri Nurfitriani , Nurfitriani Nurhasniwati Nuri Andriyani Nurul Tsalatsa Azizah Okta Sulviana Oktavia, Nisa Osman, Rani Nur Az-zahra Parkhurst, Helen Parmadi Pintania, Revita Puspita, Deta Qodri, Muhammad Amin Rachmani, Diah Ayu Rafiqoh R. Rahayu , Rahayu Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Reni Yustien Rezi Abdurrahman Rico Wijaya Z Riman Abimayu Riski Hernando Rita Friyani Robby Erviando Z Rusadi, Lia Atthahira Safittri, Wahyu Salman Jumaili Salsa Vonni Indrayani Saraswati, Leli Sari, Dwi Rahmita Sidratul Fadil Sisti Nurjanah Siswahyudianto SRI RAHAYU Sri Rahayu Sri Wahyuni Sri Widiyati, Sri Suridar Sanah SUSANTI, NOVRIANI Susfayetti, Susfayetti Syada Aryanto Syindy Cantika Tesa Hikmatia R Tiara, Zelvi Tona Aurora L Tona Aurora L Tona Aurora Lubis Wahyono Wahyono Wahyu MZ, Gandy Wasti Margaretha, Widya Wawan Anggara Winda Wulan S Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wulandari Wulandari Yudi Yudi Yudi Yudi Yudi Yuliana Yuliusman Yuliusman - Zesmi Kusmila Zulfanetti, Zulfanetti Zulma, Gandy Wahyu Maulana