Indonesian Journal of Accounting and Governance
Vol 7, No 2 (2023): DEC

Green Accounting, Material Flow Cost, And Environmental Performance as Predictors of Corporate Sustainability

Fransiskus Eduardus DAROMES (Universitas Atma Jaya Makassar)
Yuri Ono (Universitas Atma Jaya Makassar)
Kunradus Kampo (Universitas Atma Jaya Makassar)



Article Info

Publish Date
05 Jan 2024

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.

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Journal Info

Abbrev

ijag

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science

Description

Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate ...