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All Journal Indonesian Journal of Accounting and Governance
Yuri Ono
Universitas Atmajaya Makassar
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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GREEN ACCOUNTING, MATERIAL FLOW COST AND ENVIRONMENTAL PERFORMANCE AS PREDICTOR VARIABLES OF CORPORATE SUSTAINABILITY Fransiskus E. Daromes; Yuri Ono; Kunradus Kampo
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/22aysq75

Abstract

The main objective of this study is to analyze the effect of implementing green accounting, material flow cost accounting, and environmental performance on corporate sustainability. This study uses stakeholder theory and legitimacy theory. This study uses secondary data obtained by the documentary method. The data source in this study is the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection was carried out using a purposive sampling method and analyzed using multiple regression analysis. The results of the study show that green accounting has a negative and significant effect on corporate sustainability. MFCA (production costs) has a positive and insignificant effect on corporate sustainability. MFCA (land area of production coverage) has a negative and significant effect on corporate sustainability. MFCA (production value) has a positive and significant effect on corporate sustainability. Environmental performance has a positive and significant effect on corporate sustainability.
Co-Authors Fransiskus Eduardus Daromes Kunradus Kampo