PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN: PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN

Langgeng Prayitno Utomo

doi:10.61754/jutriance.v2i2.104

Authors

Langgeng Prayitno Utomo STIE PGRI DEWANATARA

DOI:

https://doi.org/10.61754/jutriance.v2i2.104

Abstract

This study is expected to be able to determine the effect of green accounting and material flow cost accounting on the sustainability of companies in mining companies. The data collection technique is carried out using the documentation data collection method. The data required in this study are secondary data from the financial reports of mining sector companies on the IDX for the 2019-2023 period. The sampling technique in this study uses purposive sampling. The analysis technique used is quantitative analysis. The results of this study indicate that: (1) Green Accounting has a significant effect on Company Sustainability; (2) Material Flow Cost Accounting has a significant effect on Company Sustainability.

References

Abdullah, M. W., & Amiruddin, H. (2020). Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan. Jurnal Ekonomi dan Keuangan.

Bahri, S. (2018). Metodologi Penelitian Bisnis . Yogyakarta: Andi.

Degaan. (2004). Introduction: The Legitimizing Effect Of Social and Environmental Disclousure- A Theoretical Foundation. Accounting, Auditing & Accountibility Journal, Vol. 15 No. 3, 282-311.

Furukawa, Y. (2012). Training modul on Implementation and Case Study on Material Flow Cost Accounting. APO e-Learning Course on Green Productivity and Material Flow Cost Accounting.

Ginting, S., & Tarihoran, A. (2017 ). Faktor-faktor Yang Mempengaruhi Pernyataan Going Concern. Jurnal Wira Ekonomi Mikroskil Volume 7, Nomor 01, 9-20.

Katherine, A. G., & Dahlia, L. (2019). Analisis Penerapan Environmental Management Accounting dengan Material Flow Cost Accounting untuk Meningkatkan Keunggulan Kompetitif Perusahaan (Studi Kasus PT. IPT). Jurnal Akuntansi dan Auditing Vol 1, No 01.

Lako, A. (2018). Akuntansi Hijau. Jakarta: Salemba Empat.

Marota, R., Marimin, & Sasongko, H. (2015). Perancangan Dan Penerapan Material Flow Cost Accounting. Jurnal Manajemen & Agribisnis, Vol. 12 No. 2, 92.

Rahma, A. (2010). Pengaruh Environmental Performance Terhadap Financial Performance Perusahaan Berdasarkan Peringkat Penghargaan PROPER. Skripsi Akuntansi.

Riyadi, P. (2018, Agustus 20). Green Accounting Berbasis Aspek Berkelanjutan. Retrieved from www.Kompasiana.com: https://www.kompasiana.com/padlah86933/5b74e6366ddcae1a2748b323/green-accounting-berbasis-aspek-berkelanjutan?page=all

Selpiyanti, & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. JURNAL ASET (AKUNTANSI RISET), 12 (1), 109-116.

Sulistiawati, E., & Dirgantari, N. (2016). Analisis Pengaruh Pennerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 868-870.

Tisna, R. D., Diana, N., & Afifudin. (2020). Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2018. E-JRA Vol. 09 No. 01, 26.

Zulhaimi, H. (2015). Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan. Jurnal Riset Akuntansi Dan Keuangan, 3 (1), 603-616.

PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN