The Influence of Green Accounting, Material Flow Cost Accounting, and Environmental Performance on Sustainable Development

Abstract

This research aims to test the influence of Green Accounting, Material Flow Cost Accounting, and Environmental Performance on Sustainable Development. The population in this study is Manufacturing Companies listed on the Indonesia Stock Exchange in 2022-2023. This research used a purposive sampling technique to obtain 56 samples and 28 populations that met the criteria. This type of research is associative research and uses secondary data. The data analysis technique used in this research is to use the multiple linear regression analysis method with the tool used is SPSS 27. The results of this research show that Green Accounting and  Environmental Performance has a significant influence on Sustainable Development. While 
Material Flow Cost Accounting has no influence on Sustainable Development.