Jurnal Riset Akuntansi dan Keuangan
Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]

Analysis of the Implementation Green Accounting and Material Flow Cost Accounting on Corporate Sustainability

Dwi RT, Dita Rari (Unknown)
Heryana, Toni (Unknown)
Basuki, Teguh Iman (Unknown)



Article Info

Publish Date
17 Aug 2024

Abstract

Corporate sustainability, or company sustainability, is a concept that adopts a long-term business orientation to meet the needs of present and future stakeholders while considering aspects of economic growth, environmental protection, and social justice. This research aims to determine the influence of the implementation of green accounting and material flow cost accounting on corporate sustainability in industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. This study is quantitative research with a sample selection technique using purposive sampling. The hypothesis testing conducted consists of multiple linear regression analysis, determination coefficient (R2) test, and t-statistic test using Wrap-PLS version 8.0. The research results show that green mental flow cost accounting has an effect of 18.3% on corporate sustainability, while green accounting has no effect.

Copyrights © 2024






Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...