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D. Mahmudah

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Conference Open access Aug 2026

GREEN ACCOUNTING, MFCA, AND CORPORATE SUSTAINABILITY: THE ROLE OF CSR DISCLOSURE IN THE BASIC MATERIALS SECTOR

This study examines the effects of green accounting and material flow cost accounting (MFCA) on corporate sustainability, with Corporate Social Responsibility (CSR) disclosure as a moderating variable in basic materials companies listed on the Indonesia Stock Exchange during 2021–2024. Using purposive sampling, 148 dat...

Nilna Naifah, D. Mahmudah, Annisa Apriliantika et al. · 0 citations

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