Pengaruh Penerapan Akuntansi Lingkungan, Akuntansi Biaya Aliran Material, dan Modal Intelektual Hijau dalam Meningkatkan Keberlangsungan Perusahaan

Abstract

This study aims to analyze the effect of implementing green accounting, material flow cost accounting, and green intellectual capital on corporate sustainability. The research sample consists of 6 companies in the agricultural food product industry in Indonesia which are listed on the Indonesia Stock Exchange (IDX) and actively participated in the Program Penilaian Peringkat Kinerja Perusahaan (PROPER) during the 2019 – 2023 period. This study uses a quantitative approach with data collection methods through documentation and literature review. Data analysis was conducted using SPSS version 27. The results showed that the implementation of material flow cost accounting and green intellectual capital had a positive and significant effect in improving corporate sustainability. However, the implementation of green accounting did not have a significant effect on corporate sustainability.