Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development (Studi Pada Perusahaan Batu Bara yang Terdaftar di BEI 2015-2020)

Abstract

ABSTRAK

Penelitian ini memiliki tujuan untuk untuk mengetahui, apakah terdapat pengaruh antara Green Accounting serta Material Flow Cost Accounting terhadap Sustainable Development. Pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia pada tahun. Metode yang digunakan dalam pemilihan sampel adalah purposive sampling dan diperoleh 48 sampel dari 8 perusahaan yang telah memenuhi kriteria sampel. Metode analisis yang digunakan adalah metode regresi linear berganda dengan bantuan IBM SPSS 26.

Terdapat autokorelasi dan multikolinieritas pada penelitian ini sehingga terdapat bias dari data yang dihasilkan. Karena keterbatasan waktu serta biaya yang penulis miliki penelitian ini tidak dapat mengkaji lebih jauh lagi tentang pengaruh penerapan green accounting dan MFCA terhadap sustainable development. Oleh karena itu dengan memperhitungkan bias yang ada dalam penelitian ini, ketidak normalan data, peneliti memilih untuk tidak mengambil kesimpulan apapun terhadap hipotesis penelitian. Jadi penelitian ini tidak menolak ataupun menerima hipotesis yang telah ditentukan.

Kata Kunci : Green Accounting, Material Flow Cost Accounting, Sustainable Development.

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