PENGARUH PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT

This study aims to test the effect of the implementation of Green Accounting and Material Flow Cost Accounting on Sustainable Development. The objects of this study are companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2022. This type of research is associative research using secondary data. The sampling technique in this study used a purposive sampling technique, thus obtaining the results of 25 samples of companies that met the criteria for the period 2021-2022. Hypothesis testing in this study used the multiple linear regression analysis method with the analysis tool used being SPSS 20 software. The results of this study show that Green Accounting has an influence on Sustainable Development, while Material Flow Cost Accounting has no influence on Sustainable Development.