<![CDATA[The research aims to examine the effect of material flow cost accounting and green intellectual capital on sustainable development (a study of energy sector companies registeredwith ISSI in 2014-2023. This type of research uses a quantitative method. The sampling using a purposive sampling technique. The sample is 70 obatianed 7 companies through a 10-year observation periode. The type of data used is secondary data obatined fom annual report. Data processing uses SPSS version 25. The result of this research indicate that MFCA has a calculated value of 4,234, which is greater then the t table (4234>1,66792). The MFCA variable has a significance level of 0,000 which is smaller than the established significance (0,000<0,05). The GIC variable has a calculated value of 1,751, which is smaller than the t table (1,751<1,66792. The GIC vaiable has a significance leel of 0,084 which is greater than the established significance. The result of the F show a significance of 0,000 which is smalller than the f table which is 3,13. Keywords: Material Flow Cost Accounting; Green Intellectual Capital; Sustainable Development.]]>
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