Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)

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The Impact of Implementing Green Accounting and MFCS on Sustainable Development

Authors
Sri Trisnaningsih1, *
1Department of Accounting, UPN “Veteran”, Jawa Timur, Indonesia
*Corresponding author. Email: trisna.ak@upnjatim.ac.id
Corresponding Author
Sri Trisnaningsih
Available Online 4 October 2024.
DOI
10.2991/978-94-6463-522-5_51How to use a DOI?
Keywords
Green Accounting; MFCA; Sustainable Development
Abstract

This research aims to examine the application of green accounting and material flow cost accounting towards sustainable development. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection in this study used a purposive sampling method, so that 45 companies were obtained. The analysis technique in this research uses multiple linear regression analysis. The results of this research partially prove that the implementation of green accounting has no effect on sustainable development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect sustainable development. Apart from that, the results of this research also prove that the application of material flow cost accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
Series
Advances in Economics, Business and Management Research
Publication Date
4 October 2024
ISBN
978-94-6463-522-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-522-5_51How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sri Trisnaningsih
PY  - 2024
DA  - 2024/10/04
TI  - The Impact of Implementing Green Accounting and MFCS on Sustainable Development
BT  - Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
PB  - Atlantis Press
SP  - 681
EP  - 689
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-522-5_51
DO  - 10.2991/978-94-6463-522-5_51
ID  - Trisnaningsih2024
ER  -