Pengaruh Green Accounting, Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development Studi Kasus Perusahaan Manufaktur Sektor Pertanian yang Terdaftar di BEI Tahun 2017-2021

Lestari, Widya and ., Mulia Alim, S.E., M.Si. (2022) Pengaruh Green Accounting, Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development Studi Kasus Perusahaan Manufaktur Sektor Pertanian yang Terdaftar di BEI Tahun 2017-2021. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

Widya Lestari, Pengaruh Green Accounting Material Flow Cost Accounting (MFCA) Terhadap Sustainable development (Studi Kasus Pada Perusahaan Manufaktur Sektor Pertanian Yang Terdaftar Di BEI Tahun 2017-2021). Di bawah bimbingan dari Mulia Alim, SE, M. Si.

Tujuan dari penelitian ini adalah untuk mengenalisis pengaruh Green Accounting Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development. Penelitian ini menggunakan perusahaan manufaktur sektor pertanian yang terdaftar di BEI tahun 2017-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini ialah teknik purposive sampling. Terdapat 14 perusahaan yang digunakan sebagai sampel penelitian dari 25 populasi. Alat untuk mengelola datanya menggunakan SPSS 25 dengan menggunakan regresi linear berganda. Hasil dari penelitian ini adalah Green Accounting berpengaruh dan signifikan terhadap Sustainable Development, Material Flow Cost Accounting (MFCA) berpengaruh dan signifikan terhadap Sustainable Development.

Kata Kunci: Green Accounting, Material Flow Cost Accounting (MFCA), Sustainable Development

ABSTRACT

Widya Lestari, The Influence of Green Accounting, Material Flow Cost Accounting on Sustainable Development case studies on agricultural sector manufacturing companies listed in the BEI of the 2017-2021 periode. Under the guidance of Mulia Alim, SE, M, Si.

The purpose of this study was to analyze the effect of Green Accounting, Material Flow Cost Accounting on Sustainable Development. This study use agricultural sektor manufacturing companies listed in the BEI of the 2017-2021 periode. The technique used in this research is purposive sampling. There are 14 companies from the population of 25 companies that meet the criteria as research samples. Tools for data processing using SPSS program version 25. In data management using Multiple Linear Regression. The results of this research showed that Green Accounting had a Positif and significant on Sustainable Development, Material Flow Cost Accounting (MFCA) had a positif and significant on Sustainable Development.
Keywords: Green Accounting, Material Flow Cost Accounting (MFCA), Sustainable Development.

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	27 Feb 2025 04:25
Last Modified:	27 Feb 2025 04:25
URI:	https://repository.itb-ad.ac.id/id/eprint/432

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