Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA

PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA)TERHADAP SUSTAINABLE DEVELOPMENT

Mishelei Loen (Fakultas Ekonomi Universitas Krisnadwipayana)



Article Info

Publish Date
23 Feb 2018

Abstract

This study aims to determine whether there is a relationship and influence between Green Accounting Implementation, Material Flow Cost Accounting (MFCA) to Sustainabale Development and Resource Eficiency as moderation. The sample used consists of five cement companies listed in Indonesian Cement Association in 2017. The method used in this research is purposive sampling. To measure Green Accounting Implementation, Material Flow Cost Accounting (MFCA) on Sustainabale Development and Resource Eficiency as moderation is used multiple analysis. The results show that Green Accounting Implementation, Material Flow Cost Accounting (MFCA) has a positive effect on Sustainabale Development and Resource Eficiency as moderation. Resource Efficiency strengthens the Implementation of Green Accounting and Material Flow Cost Accounting (MFCA) against Suistainabale development (SDv).

Copyrights © 2018






Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...