Analysis of the Implementation Green Accounting and Material Flow Cost Accounting on Corporate Sustainability

Dita Rari Dwi RT, Toni Heryana, Teguh Iman Basuki

Abstract


Corporate sustainability, or company sustainability, is a concept that adopts a long-term business orientation to meet the needs of present and future stakeholders while considering aspects of economic growth, environmental protection, and social justice. This research aims to determine the influence of the implementation of green accounting and material flow cost accounting on corporate sustainability in industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. This study is quantitative research with a sample selection technique using purposive sampling. The hypothesis testing conducted consists of multiple linear regression analysis, determination coefficient (R2) test, and t-statistic test using Wrap-PLS version 8.0. The research results show that green mental flow cost accounting has an effect of 18.3% on corporate sustainability, while green accounting has no effect.


Full Text:

PDF

References


Abdullah, M. W., & Amiruddin, H. (2017). Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(2), 166–186. https://doi.org/10.24034/j25485024.y2020.v4.i2.4145.

Abdullah. M. Wahyuddin dan Amiruddin, Hernawati. (2017). Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan. Ekuitas: Jurnal Ekonomi dan Keuangan p-ISSN 2548 – 298X Akreditasi No. 32a/E/KPT/2017 e-ISSN 2548 – 5024 DOI: 10.24034/j25485024.y2020.v4.i2.4145.

Aniela, Y. (2012). Peran Akuntansi Lingku- ngan Dalam Meningkatkan Kinerja Lingkungan Dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi 1(1).

Amiruddin. (2012). Etika Lingkungan Dalam Pengelolaan Lingkungan Hidup. Jurnal Nominal 3(1): 137-147.

Ainun, U. N., & Lestari, R. (2017). Pengungkapan Akuntansi Lingkungan dan Kinerja Keuangan (Studi pada Perusahaan Tekstil yang terdaftar di Bursa Efek Indonesia tahun 2012-2015). 107–116.

Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29(5–6), 447–471. https://doi.org/10.1016/S0361- 3682(03)00032-1.

Astuti, N. (2012). Mengenal Green Accounting. PERMANA 5(1): 69-75.

Agustia, D. (2010). Pelaporan biaya lingku- ngan Sebagai Alat Bantu Bagi Pengambilan Keputusan yang Berkaitan dengan Pengelolaan Lingkungan. Jurnal Akuntansi: Akrual 1(2): 80-100.

Cohen, J. R., L. H. Nath, dan D. Wood. (2009). The Supply of Corporate Social Responsibility Disclosures among U.S. Firms. Journal of Business Ethics, 84(4): 497-527.

Chasbiandani, T., Rizal, N., & Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE Accounting and Financial Review, 2(2), 126–132. http://jurnal.unmer.ac.id/index.php/afre.

Ethika, E., Azwari, M., & Muslim, R. Y. (2019). Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI). Jurnal Kajian Akuntansi Dan Auditing, 14(2), 122–133. DOI: https://doi.org/10.37301/jkaa.v14i2.15.

Hartiah, P. selly P., & Pratiwi, A. (2022). Studi Literatur Riview Analisis Penerapan Green Accounting terhadap Kinerja Keuangan Perusahaan. Al-Bay’: Journal of Sharia Economic and Business, 1(1). DOI: https://doi.org/10.24952/bay.v1i1.5784.

Farouk, S., J. Cherian, dan J. Jacob. (2012). Green Accounting and Management for Sustainability Manufacturing in Deve- loping Countries. International Journal of Business and Management 7(20): 36-43.

Ghomi, B. Z. dan P. Leung. (2013). An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia. Accounting and Finance Research 2(1): 110-127.

Hassan, A. (2021). Towards A Conceptual Framework to Implement Corporate Sustainability Using Change Management Aspects. International Journal of Economics, Business and Management Research, 5(1), 58–74. https://www.academia.edu/download/65393691/Towards_a_Conceptual_Framework_to_Implement_Corporate_Sustainability_Using_Change_Management_Aspects.pdf.

Hernadi, B. H. (2012). Green Accounting for Corporate Sustainibility. Club of Economics di Miskolc' TMP 8(2): 23-30.

Hyrslova, J., M. Vagner, dan J. Palasek. (2011). Material Flow Cost Accounting (MFCA)-Tool for the Optimization of Corporate Production Processes. Business, Management and Education Journal 9(1): 5-18.

Idris. (2012). Akuntansi Lingkungan sebagai Instrumen Pengungkapan Tanggung Jawab Perusahaan terhadap Lingkungan di Era Green Market. Jurnal economic 2(2): 1-10.

Jasch, Ch. (2009). Environmental and Material Flow Cost Accounting. Principles and Procedures. Springer. United Kingdom.

Kholmi, M., & Nafiza, S. A. (2022). Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2019 ). Reviu Akuntansi dan Bisnis Indonesia, 6(1), 143–155. DOI: https://doi.org/10.18196/rabin.v6i1.12998.

Kusumaningtias, R. (2013). Green Accounting, Mengapa dan Bagaimana? Jurnal Akuntansi dan Keuangan 7(2): 137-149.

Loen, M. (2018). Penerapan Green Accounting dan Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 5(1). https://doi.org/10.35137/jabk.v5i1.182.

Lynch, K. D. (2011). Measuring Corporate Sustainability Performance: Influences and Issues to Consider in Metric Conceptualization. Disertation. Benedictine University. Illinois.

Marota, R. (2017). Green Concepts and Material Flow Cost Accounting Application for Company Sustainability. Indonesian Journal of Business and Entrepreneurship 3(1): 43-51.

Maulida, K. A. dan H. Adam. (2012). Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Performance. Jurnal Ilmiah Mahasiswa FEB.

Nilla, N., Moengin, P., Astuti, P., Safitri, D. M., & Adisuwiryo, S. (2021). Faktor Utama untuk Mewujudkan Green Ergonomics di Lingkungan Kantor. JURNAL TEKNIK INDUSTRI, 11(3), 261–267. DOI: https://doi.org/10.25105/jti.v11i3.13081.

Putri, R., Zulbahridar, Z., & Kurnia, P. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas, dan Basis Kepemilikan Terhadap Corporate Social Responsibility Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1).

Rahmayanti, Dian Rhesa. (2014). Implementasi Corporate Social Responsibility dalam Membangun Reputasi Perusahaan. Jurnal Ilmu Komunikasi 11(1): 93-104.

Rakesa, Putu Raras C. dan Werastuti, Desak Nyoman S. (2022). Pengaruh Penerapan Green Accounting dan Material Flow Cost Accounting Terhadap Corporate Sustainability (Studi Empiris Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi ), Universitas Pendidikan Ganesha Volume 13 No : 04.

Saunders, M., Lewis, P., & Thornhill, A. (2007). Research Methods for Business Students (Fourth Edition). Harlow, England: Prentice Hall.

Utami, R. D., & Nuraini, A. (2020). Pengaruh Penerapan Green Accounting dan Perputaran Total Aset terhadap Profitabilitas. Jurnal Ilmiah Akuntansi Kesatuan, 8(2), 197–206. DOI: https://doi.org/10.37641/jiakes.v8i2.378 .

Werastuti, D. N. S. (2021). Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 45–59. https://doi.org/10.24843/jiab.2021.v16.i01.p03.

Yusnita, H. (2021). Peran Environmental Performance terhadap Profitabilitas Perusahaan Manufaktur yang Mengikuti Program Proper Pada Tahun 2017-2019 dengan Determinan Green Accounting. Jurnal Akuntansi dan Bisnis Krisnadwipayana, 8(2). DOI: https://doi.org/10.35137/jabk.v8i2.538.




DOI: https://doi.org/10.17509/jrak.v12i2.71994

Refbacks

  • There are currently no refbacks.


Creative Commons License

Jurnal Riset Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats