The Impact of Implementing Green Accounting and MFCS on Sustainable Development

Sri Trisnaningsih ()
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Sri Trisnaningsih: UPN “Veteran”, Department of Accounting

A chapter in Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), 2024, pp 681-689 from Springer

Abstract: Abstract This research aims to examine the application of green accounting and material flow cost accounting towards sustainable development. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection in this study used a purposive sampling method, so that 45 companies were obtained. The analysis technique in this research uses multiple linear regression analysis. The results of this research partially prove that the implementation of green accounting has no effect on sustainable development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect sustainable development. Apart from that, the results of this research also prove that the application of material flow cost accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development.

Keywords: Green Accounting; MFCA; Sustainable Development (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-522-5_51

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DOI: 10.2991/978-94-6463-522-5_51

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