PENGARUH PENERAPAN GREEN ACCOUNTING DISCLOSURE TERHADAP SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE DENGAN RESOURCE EFFICIENCY SEBAGAI MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2023)

This research aims to determine whether there is a relationship and influence between the implementation of Green Accounting and the goals of Sustainable Development with Resource Efficiency as moderation. The sample used consisted of 44 manufacturing companies. The method used in this research uses quantitative methods. Where this form of research is descriptive and inferential analysis. Inferential analysis uses purposive sampling and simple linear analysis. The data used in this research is primary data, using statistical analysis methods and using STATA 14 software. The results of the research show that the application of green accounting has a positive effect on Sustainable Development goals. Resource efficiency is contrary to green accounting towards sustainable development goals, this is because green accounting disclosures provide information related to costs incurred for environmental preservation, but do not provide information related to minimizing the company's use of resources in its production process.