Aug 2026· West Science Social and Humanities Studies· 0 citations· 29 references
Abstract
Corporate sustainability has become a primary focus in the global business agenda, with an increasing number of companies seeking ways to integrate environmentally responsible business practices. In this context, this study aims to investigate the influence of green accounting implementation on corporate sustainability by considering the material flow cost accounting approach, while also examining the moderating effect of resource efficiency. The sample of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Data were collected by reviewing the financial reports and sustainability reports of the selected sample companies. The data analysis technique employed was path analysis using Smart Partial Least Square (SmartPLS) software. The hypothesis testing results indicate that green accounting has a positive influence on corporate sustainability. Green accounting has a positive influence on material flow cost accounting. Material flow cost accounting has a positive influence on corporate sustainability. Green accounting has a positive influence on corporate sustainability through material flow cost accounting. Furthermore, resource efficiency was found to be unable to moderate the positive influence of green accounting on corporate sustainability.
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.· The International Conference...· 0 citations
The increasing focus on sustainability has changed the manner in which corporations are accounting for green, and it encourages businesses to integrate this into their fundamental financial reporting or strategic decision-making processes. Green accounting is one of the important accounting methods for analysing and re...
Lingam Sampath· International Journal of Bus...· 0 citations
Firm value serves as an important measure of how investors assess a company’s performance and future prospects. As the business environment continues to evolve, environmental practices, technological innovation, and corporate social responsibility (CSR) have become increasingly important factors shaping these assessmen...
Bagas Arya Agustyo, Iin Rosini, Ani Kusumaningsih et al.· Jurnal Ekonomi Manajemen dan...· 0 citations
This study examines the effect of green accounting and material flow cost accounting on sustainable development, with profitability serving as a moderating factor, in mining sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study is motivated by the phenomenon of high environmenta...
Afni Nadia Rahmasari, Poppy Dian Indira Kusuma· Proceedings of the Internati...· 0 citations
Sustainable development has become an essential issue for small and medium enterprises (SMEs) centered on agribusiness, such as coffee farming operations, because business performance is no longer simply measured by the economic consequences but also by the environmental and social responsibilities. This study analyzes...
Deva Djohan, Duffin, Ribka Sari Butar-butar et al.· International Journal of Acc...· 0 citations
Purpose: This study examines the effect of green accounting, leverage, and firm size on sustainability report (SR) disclosure among agribusiness companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The study is grounded in legitimacy theory and agency theory.
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