DETAIL KOLEKSI

Pengaruh implementasi green accounting,material flow cost accounting dan environmental performance terhadap sustainable development.


Oleh : Shafa Najla Harisa

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Khomsiyah

Kata Kunci : green accounting, material flow cost accounting, environmental performance, sustainable development

Saat ini file hanya dapat diakses dari perpustakaan.

Status : Lengkap

T Tujuan penelitian ini adalah menganalisis pengaruh implementasi green accounting, material flow cost accounting, environmental performance terhadap sustainable development. Pengambilan sampel penelitian mengunakan metode purposive sampling dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan sektor perkebunan kelapa sawit yang terdaftar pada Bursa Efek Indonesia tahun 2019-2022. Jumlah sampel yang digunakan sebanyak 19 perusahaan sektor kelapa sawit pada tahun 2019-2022. Teknik analisa data menggunakan uji regresi linear berganda. Hasil penelitian ini membuktikan material flow cost accounting dengan unsur hasil produksi berpengaruh positif terhadap sustainable development, material flow cost accounting dengan unsur luas area berpengaruh positif terhadap sustainable development, material flow cost accounting dengan unsur biaya produksi tidak berpengaruh terhadap sustainable development, implementasi green accounting dan environmental performance tidak berpengaruh terhadap sustainable development.

T The purpose of this study was to analyze the effect of green accounting implementation, material flow cost accounting, environmental performance on sustainable development. Research sampling uses purposive sampling method and the data source used is secondary data in the form of annual financial reports of oil palm plantation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The number of samples used was 19 palm oil sector companies in 2019-2022. The data analysis technique uses multiple linear regression tests. The results of this study prove that material flow cost accounting with elements of production results has a positive effect on sustainable development, material flow cost accounting with elements of area has a positive effect on sustainable development, material flow cost accounting with elements of production costs has no effect on sustainable development, implementation of green accounting and environmental performance has no effect on sustainable development.

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