PENGARUH IMPLEMENTASI MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN GREEN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI MODERASI

This study aims to empirically prove the effect of material flow cost accounting implementation on sustainable development, and prove whether green intellectual capital disclosure is able to moderate the effect of material flow cost accounting on sustainable development. The population in this study were mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2022, totaling 44 companies. Sampling based on purposive sampling and obtained a sample of 13 companies. Testing in this study uses the random effect model method with the help of the Eviews application. The results showed that material flow cost accounting has an effect on sustainable development, green intellectual capital disclosure is not able to moderate the effect of material flow cost accounting on sustainable development.