CD Skripsi
Pengaruh Penerapan Akuntansi Hijau Dan Material Flow Cost Accounting Terhadap Sustainable Development Goals (SDGS) Dimoderasi Tanggung Jawab Sosial Perusahaan ( Studi Empiris pada Perusahaan Perkebunan Sawit yang terdaftar di Bursa Efek Indonesia tahun 2019-2022 )
This research aims to examine Green Accounting and Material Flow Cost Accounting towards Sustainable Development Goals (SDGs) moderated by Corporate Social Responsibility implemented in the oil palm plantation company sector listed on the stock exchange from 2019 to 2022. Secondary data used in this research is quantitative data. The research sample consisted of 68 samples from 17 companies using the purposive sampling method. Using IBM SPSS Version 26, moderated regression analysis (MRA) was used to process secondary data. According to the findings of this research, sustainable development goals for the palm oil plantation sector listed on the stock exchange between 2019 to 2022 are significantly effect by Green Accounting, and Material Flow Cost Accounting. The MRA test results with absolute difference values show that Corporate Social Responsibility moderates Green Accounting and Material Flow Cost Accounting towards Sustainable Development Goals (SDGs).
Keywords: Green Accounting, Material Flow Cost Accounting, Corporate Social Responsibility, Sustainable Development Goals (SDGs)
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