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Pengaruh Akuntansi Hijau, Kinerja Lingkungan, Dan Material Flow Cost Accounting Terhadap Pembangunan Berkelanjutan (Studi Empiris Pada Perusahaan Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

ABSTRACT
This study aims to determine the effects of Green Accounting, Environmental Performance, and Material Flow Cost Accounting on Sustainable Development. The research uses a quantitive method with purposive sampling as the sampling technique. The population consist of 91 Basic Materials companies listed on the Indonesia Stock Exchange from 2021 to 2023, with 27 companies selected as the sample. The data used are secondary data obtained from annual reports and sustainability reports published by the companies. The analysis technique applied is multiple linear regression to examine the effect of each independent variable on Sustainable Development. Data were processed using IBM SPSS version 30 and Microsoft Excel 2019. The result show that Environmental Performance has a positive effect on Sustainable Development, while Green Accounting and Material Flow Cost Accounting do not have an effect on Sustainable Development.
Keywords: Green Accounting, Environmental Performance, Material Flow Cost Accounting, Sustainable Development.

Ketersediaan
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Perpustakaan Universitas Riau 1902124395
1902124395
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902124395
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902124395
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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