CD Skripsi
Pengaruh Implementasi Green Accounting Dan Material Flow Cost Accounting Terhadap Sustainable Development Yang Dimoderasi Corporate Social Responsibility
ABSTRACT
This study aims to examine the effect of Green Accounting Implementation and Material Flow Cost Accounting on Sustainable Development moderated by Corporate Social Responsibility. The population of this study are Textile and Garment companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period.
The research sample was selected using purposive sampling method. Data were obtained through data from the official website of the Indonesia Stock Exchange and other related websites and by studying literature related to research issues, both print and electronic media.
The data analysis technique used in this study is descriptive statistics and Partial Least Square (PLS). The implementation of Green Accounting has an influence on Sustainable Development as a whole which is evident from the value with a p-value of 0.001 which means the p-value 0.05. Green Accounting which is moderated by Corporate Social Responsibility has an influence on Sustainable Development as a whole which is evident from the value with a p-value of 0.001 which means p-value> 0.05. material flow cost accounting moderated by corporate social responsibility has an influence on Sustainable Development as a whole which is evident from the value with a p-value of 0.001, which means p-value> 0.05.
Keywords: Green Accounting, Material Flow Cost Accounting and Sustainable Development
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