International Journal of Accounting, Management, and Economics Research : Ijamer
Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME

Implementation of Green Accounting and Material Flow Cost Accounting in Supporting Sustainable Development

Artamevia Pamudya, Fani (Unknown)
Yudha Tama, Riz (Unknown)
Summaryati, Anna (Unknown)

Article Info

Publish Date
23 Jan 2026

Abstract

This study aims to examine the influence of green accounting and material flow cost accounting on sustainable development in palm oil companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2023. The sample consists of five companies observed over a nine-year period, resulting in a total of 45 data points. The analysis was conducted using WarpPLS version 7.0, including model fit testing, the calculation of the coefficient of determination, predictive relevance assessment, and hypothesis testing. The findings reveal that both green accounting and material flow cost accounting have a significant effect on sustainable development in the palm oil industry.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Accounting, Management, and Economics Research : Ijamer
Website

Abbrev

ijamer

Publisher

Universitas Dian Nuswantoro

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

International Journal Of Accounting, Management, And Economics Research (IJAMER) ; an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. ...