The Effect of Green Accounting and Material Flow Cost Accounting on Corporate Sustainability in an Islamic Economic Perspective
Study on Companies Listed on the Sri-Kehati Index 2016-2020
Abstract
This study aims to analyze the effect of green accounting and material flow cost accounting on corporate sustainability (Studies on manufacturing companies listed on the Sri-Kehati Index 2016-2020). The object of this research is corporate sustainability as the dependent variable, and two independent variables, namely green accounting and material flow cost accounting. This research is quantitative. The type of data used is secondary data obtained from the company's official website, the Indonesia Stock Exchange, and the Sri-Kehati Index. Data collection techniques in this research are documentation and literature study. The population in this study are manufacturing companies listed on the Sri-kehati Index 2016-2020. The sample in this study consisted of 6 companies in the 2016-2020 period, so there were 30 samples. The sampling technique in this study used purposive sampling. The data analysis used is panel data regression analysis using the computer program E-views 10. The results show that partially green accounting has no effect on corporate sustainability, material flow cost accounting has a positive and significant effect on corporate sustainability.
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