PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA)TERHADAP SUSTAINABLE DEVELOPMENT

Mishelei Loen

Abstract


This study aims to determine whether there is a relationship and influence between Green Accounting Implementation, Material Flow Cost Accounting (MFCA) to Sustainabale Development and Resource Eficiency as moderation. The sample used consists of five cement companies listed in Indonesian Cement Association in 2017. The method used in this research is purposive sampling. To measure Green Accounting Implementation, Material Flow Cost Accounting (MFCA) on Sustainabale Development and Resource Eficiency as moderation is used multiple analysis. The results show that Green Accounting Implementation, Material Flow Cost Accounting (MFCA) has a positive effect on Sustainabale Development and Resource Eficiency as moderation. Resource Efficiency strengthens the Implementation of Green Accounting and Material Flow Cost Accounting (MFCA) against Suistainabale development (SDv).

Keywords


Green Accounting; Material Flow Cost Accounting (MFCA); Sustainabale Development; Akuntansi biaya;

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DOI: http://dx.doi.org/10.35137/jabk.v5i1.182

Copyright (c) 2018 Mishelei Loen



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