Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development
DOI:
https://doi.org/10.30656/jak.v12i1.8049Abstract
Untuk menjamin keberlangsungan perusahaan, ketersediaan sumber daya serta mengurangi masalah lingkungan, perusahaan perlu memperhatikan aspek lingkungan dan sosial. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi green accounting dan material flow cost accounting terhadap sustainable development. Sampel penelitian adalah 223 data tahun penelitian dari perusahaan sektor manufaktur di Bursa Efek Indonesia untuk periode 2019-2022 yang dipilih dengan teknik purposive sampling. Data sekunder diolah dengan analisis regresi linear berganda menggunakan program SPSS. Hasil penelitian menunjukkan bahwa Green Accounting yang diukur dengan variabel dummy dan rasio biaya lingkungan ditemukan berpengaruh positif signifikan terhadap sustainable development, sedangkan material flow cost accounting tidak berpengaruh terhadap sustainable development. Penelitian ini berimplikasi manajemen perusahaan yaitu pada kebutuhan strategi hijau atau strategi terkait lingkungan karena hal ini berdampak pada sustainable development perusahaan.
References
Abdullah, M. W., & Amiruddin, H. (2020). 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
Agnes, K. (2023). The Effect of Green Accounting , Company Size , Profitability , Media Disclosure , and Board of Commissioners ’ Size on Corporate Social Responsibility Disclosure. International Journal Papier Public Review, 4(2), 1–17.
Angelina, M., Nursasi, E. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-PROFIT), 4(2), 126–135. https://doi.org/10.37278/eprofit.v4i2.529
Azapagic, A. (2003). Systems Approach to Corporate Sustainability. Process Safety and Environmental Protection, 81(5), 303–316. https://doi.org/10.1205/095758203770224342
Bagaskara, R. S., Titisari, K. H., & Dewi, R. R. (2021). Pengaruh profitabilitas , leverage , ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan The effect of profitability , leverage , firm size and managerial ownership on firm value. 23(1), 29–38.
Damayanti, R., Yanti, H. (2023). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Ekonomi Trisakti, 3(1), 1257–1266. https://doi.org//10.25105/jet.v3i1.16014
Dihni, V. A. (2022). Indonesia Hasilkan 60 Juta Ton Limbah B3 pada 2021. https://databoks.katadata.co.id/datapublish/2022/02/09/indonesia-hasilkan-60-juta-ton-limbah-b3-pada-2021
Dura, J., D., & Suharsono, S. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893
Freedman, B. (2018). Enviromental Science (6th ed.). Dalhousie University Libraries Digital Editions.
Freeman, R. E. (1984). Strategic management a stakeholder approach. Pitman.
Hansen, D. R., & Mowen, M. M. (2009). Akuntansi Manajerial. Salemba Empat.
Hasanah, N. N., & Setiyaningsih, T. A. (2019). Environmental Accounting, Strategy, Sustainability Development Goals and Process Innovation. KnE Social Sciences, 2019, 676–685. https://doi.org/10.18502/kss.v3i26.5407
Hussain, M., Halim, M., Bhuiyan, A. (2016). Environmental Accounting and Sustainable Development : An Empirical Review. International Journal of Business and Technopreneurship, 6, [335-350].
K. R. Subramanyam. (2014). Financial Statement Analysis (11th ed.). McGraw Hill.
Kitada, H., Tennojiya, T., Kim, J., & Higashida, A. (2022). Management practice of material flow cost accounting and its discontinuance. Cleaner Environmental Systems, 6(March), 100089. https://doi.org/10.1016/j.cesys.2022.100089
Kusuma, F. (2022). Aktivis: Rencana Pelabelan BPA Galon Bisa Jadi Masalah Baru Pengelolaan Sampah Plastik. Suarasurabaya.Net, 1. https://www.suarasurabaya.net/kelanakota/2022/aktivis-rencana-pelabelan-bpa-galon-bisa-jadi-masalah-baru-pengelolaan-sampah-plastik/
Lawrence, A ., Weber, J. (2016). BUSINESS AND SOCIETY: STAKEHOLDER, ETHICS, PUBLIC POLICY (M. Hill (ed.); 15th ed.).
Loen, SE., M.Si., M. penerapan G. A. dan M. F. C. A. (MFCA) terhadap S. D. dengan R. E. sebagai pemoderasi. (2019). Pengaruh penerapan Green Accounting dan Material Flow Cost Accounting (MFCA) terhadap Sustainable Development dengan Resource Efficiency sebagai pemoderasi. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 6(3), 14–25. https://doi.org/10.35137/jabk.v6i3.327
Marhaendato, M. H. (2023). Dampak Buruk Industri Manufaktur terhadap Lingkungan. 30 May 2023, 1. https://www.kompasiana.com/haelhaekal/64758a4608a8b57093478166/dampak-buruk-industri-manufaktur-terhadap-lingkungan
Marota, R. (2017). Green Concepts and Material Flow Cost Accounting Application for Company Sustainability. Indonesian Journal of Business and Entrepreneurship, 3(1), 43–51. https://doi.org/10.17358/ijbe.3.1.43
May, S. P., Zamzam, I., & Syahdan, R. dan Z. (2023). “ Pengaruh Implementasi Green Accounting , Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development .†RISET DAN JURNAL AKUNTANSI, 7, 2506–2517. https://doi.org/10.33395/owner.v7i3.1586
Muniroh., Nursasi, E., dan T. (2023). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Sustainable Development dengan Profitabilitas Sebagai Variabel Moderasi. Akses STIA Malang, 5(2), 28–39.
Nina Andriyani, & Sari, W. (2020). Pengaruh Ukuran Perusahaan (Firm Size) dan Profitabilitas terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Akuntansi Bisnis & Publik, 11(1), 1–8. https://journal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/958
Nyide, C. J. (2016). Material Flow Cost Accounting As A Tool For Improved Resource Efficiency In The Hotel Sector : A Case Of Emerging Market. Risk Governance & Control: Financial Markets & Institutions, 6(4), 428–435.
Paledung, M., Nurdiyanti, D., Damayanti, R. A., & Said, D. (2023). Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review. Jurnal Akuntansi Kontemporer, 15(2), 72–81. https://doi.org/10.33508/jako.v15i2.4366
Phillips, R. (2004). Stakeholder theory and organizational ethics. In Choice Reviews Online (Vol. 41, Issue 08). Berrett-Koehler Publishers. https://doi.org/10.5860/choice.41-4764
Putra, D. G. A. D. (2012). Sustainable Development and Housing for Poor People. Proceeding International Conference on Sustainable Development : Bali., 285–293.
Rachmawati, W., & Karim, A. (2021). Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau). Tirtayasa Ekonomika, 16(1), 59. https://doi.org/10.35448/jte.v16i1.10205
Rogers, P., Jalal, K., Boyd, J. (2008). An Introduction to Sustainable Development. Earthscan Publications Ltd.
Salsabila, A., & Widiatmoko, J. (2022). Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2021. Jurnal Mirai Manajemen, 7(1), 410–424.
Santoso, Victor., Handoko, J. (2023). Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi. Nominal Barometer Riset Akuntansi Dan Manajemen, 12(1), 84–101. https://doi.org/10.21831/nominal.v12i1.56571
Saputra, A. A., Ryketeng, M., & Makassar, U. N. (2001). Journal of Accounting & Economics. Accounting, Organizations and Society, 26(4–5), 472. https://doi.org/10.1016/s0361-3682(01)00013-7
Selpiyanti, S., & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116. https://doi.org/10.17509/jaset.v12i1.23281
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Agnes, K. (2023). The Effect of Green Accounting , Company Size , Profitability , Media Disclosure , and Board of Commissioners ’ Size on Corporate Social Responsibility Disclosure. International Journal Papier Public Review, 4(2), 1–17.
Angelina, M., Nursasi, E. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-PROFIT), 4(2), 126–135. https://doi.org/10.37278/eprofit.v4i2.529
Azapagic, A. (2003). Systems Approach to Corporate Sustainability. Process Safety and Environmental Protection, 81(5), 303–316. https://doi.org/10.1205/095758203770224342
Bagaskara, R. S., Titisari, K. H., & Dewi, R. R. (2021). Pengaruh profitabilitas , leverage , ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan The effect of profitability , leverage , firm size and managerial ownership on firm value. 23(1), 29–38.
Damayanti, R., Yanti, H. (2023). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Ekonomi Trisakti, 3(1), 1257–1266. https://doi.org//10.25105/jet.v3i1.16014
Dihni, V. A. (2022). Indonesia Hasilkan 60 Juta Ton Limbah B3 pada 2021. https://databoks.katadata.co.id/datapublish/2022/02/09/indonesia-hasilkan-60-juta-ton-limbah-b3-pada-2021
Dura, J., D., & Suharsono, S. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893
Freedman, B. (2018). Enviromental Science (6th ed.). Dalhousie University Libraries Digital Editions.
Freeman, R. E. (1984). Strategic management a stakeholder approach. Pitman.
Hansen, D. R., & Mowen, M. M. (2009). Akuntansi Manajerial. Salemba Empat.
Hasanah, N. N., & Setiyaningsih, T. A. (2019). Environmental Accounting, Strategy, Sustainability Development Goals and Process Innovation. KnE Social Sciences, 2019, 676–685. https://doi.org/10.18502/kss.v3i26.5407
Hussain, M., Halim, M., Bhuiyan, A. (2016). Environmental Accounting and Sustainable Development : An Empirical Review. International Journal of Business and Technopreneurship, 6, [335-350].
K. R. Subramanyam. (2014). Financial Statement Analysis (11th ed.). McGraw Hill.
Kitada, H., Tennojiya, T., Kim, J., & Higashida, A. (2022). Management practice of material flow cost accounting and its discontinuance. Cleaner Environmental Systems, 6(March), 100089. https://doi.org/10.1016/j.cesys.2022.100089
Kusuma, F. (2022). Aktivis: Rencana Pelabelan BPA Galon Bisa Jadi Masalah Baru Pengelolaan Sampah Plastik. Suarasurabaya.Net, 1. https://www.suarasurabaya.net/kelanakota/2022/aktivis-rencana-pelabelan-bpa-galon-bisa-jadi-masalah-baru-pengelolaan-sampah-plastik/
Lawrence, A ., Weber, J. (2016). BUSINESS AND SOCIETY: STAKEHOLDER, ETHICS, PUBLIC POLICY (M. Hill (ed.); 15th ed.).
Loen, SE., M.Si., M. penerapan G. A. dan M. F. C. A. (MFCA) terhadap S. D. dengan R. E. sebagai pemoderasi. (2019). Pengaruh penerapan Green Accounting dan Material Flow Cost Accounting (MFCA) terhadap Sustainable Development dengan Resource Efficiency sebagai pemoderasi. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 6(3), 14–25. https://doi.org/10.35137/jabk.v6i3.327
Marhaendato, M. H. (2023). Dampak Buruk Industri Manufaktur terhadap Lingkungan. 30 May 2023, 1. https://www.kompasiana.com/haelhaekal/64758a4608a8b57093478166/dampak-buruk-industri-manufaktur-terhadap-lingkungan
Marota, R. (2017). Green Concepts and Material Flow Cost Accounting Application for Company Sustainability. Indonesian Journal of Business and Entrepreneurship, 3(1), 43–51. https://doi.org/10.17358/ijbe.3.1.43
May, S. P., Zamzam, I., & Syahdan, R. dan Z. (2023). “ Pengaruh Implementasi Green Accounting , Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development .†RISET DAN JURNAL AKUNTANSI, 7, 2506–2517. https://doi.org/10.33395/owner.v7i3.1586
Muniroh., Nursasi, E., dan T. (2023). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Sustainable Development dengan Profitabilitas Sebagai Variabel Moderasi. Akses STIA Malang, 5(2), 28–39.
Nina Andriyani, & Sari, W. (2020). Pengaruh Ukuran Perusahaan (Firm Size) dan Profitabilitas terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Akuntansi Bisnis & Publik, 11(1), 1–8. https://journal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/958
Nyide, C. J. (2016). Material Flow Cost Accounting As A Tool For Improved Resource Efficiency In The Hotel Sector : A Case Of Emerging Market. Risk Governance & Control: Financial Markets & Institutions, 6(4), 428–435.
Paledung, M., Nurdiyanti, D., Damayanti, R. A., & Said, D. (2023). Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review. Jurnal Akuntansi Kontemporer, 15(2), 72–81. https://doi.org/10.33508/jako.v15i2.4366
Phillips, R. (2004). Stakeholder theory and organizational ethics. In Choice Reviews Online (Vol. 41, Issue 08). Berrett-Koehler Publishers. https://doi.org/10.5860/choice.41-4764
Putra, D. G. A. D. (2012). Sustainable Development and Housing for Poor People. Proceeding International Conference on Sustainable Development : Bali., 285–293.
Rachmawati, W., & Karim, A. (2021). Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau). Tirtayasa Ekonomika, 16(1), 59. https://doi.org/10.35448/jte.v16i1.10205
Rogers, P., Jalal, K., Boyd, J. (2008). An Introduction to Sustainable Development. Earthscan Publications Ltd.
Salsabila, A., & Widiatmoko, J. (2022). Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2021. Jurnal Mirai Manajemen, 7(1), 410–424.
Santoso, Victor., Handoko, J. (2023). Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi. Nominal Barometer Riset Akuntansi Dan Manajemen, 12(1), 84–101. https://doi.org/10.21831/nominal.v12i1.56571
Saputra, A. A., Ryketeng, M., & Makassar, U. N. (2001). Journal of Accounting & Economics. Accounting, Organizations and Society, 26(4–5), 472. https://doi.org/10.1016/s0361-3682(01)00013-7
Selpiyanti, S., & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116. https://doi.org/10.17509/jaset.v12i1.23281
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Downloads
Published
2025-01-31
Issue
Section
Articles
License
Copyright (c) 2025 Millenia Antonia Samantha Santoso, Jesica Handoko
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited
