Peran Akuntansi dalam Mewujudkan Sustainable Development
DOI:
https://doi.org/10.51289/peta.v10i1.913Kata Kunci:
green accounting, MFCA, environmental disclosure, environmental performance, environmental cost, sustainable developmentAbstrak
Penelitian ini mengkaji peran akuntansi yang diukur dengan green accounting, MFCA, environmental disclosure, environmental performance, dan environmental cost terhadap sustainable development di perusahaan-perusahaan yang beroperasi di sektor pertambangan dan terdaftar di Bursa Efek Indonesia periode tahun 2021-2023. Total sampel yang dianalisis sebanyak 14 perusahaan dengan 38 data yang dikumpulkan. Teknik pemilihan sampel yang diterapkan adalah purposive sampling dan analisis dilakukan menggunakan regresi linier berganda. Alat yang digunakan untuk menganalisis dalam penelitian ini adalah SPSS versi 25. Temuan penelitian dari analisis regresi linier berganda mengindikasikan bahwa green accounting, environmental performance, dan environmental cost tidak memiliki pengaruh terhadap sustainable development. Disisi lain, MFCA dan environmental disclosure menunjukkan pengaruh terhadap sustainable development. Dengan penelitian ini, menekankan pentingnya perusahaan untuk memperoleh dukungan sosial dengan menyesuaikan kegiatan mereka dengan nilai-nilai sosial agar dapat bertahan dalam jangka waktu yang panjang.
Referensi
Damayanti, R. S., & Harti Budi Yanti. (2023). Pengaruh Implementasi Green Accounting Dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal Ekonomi Trisakti, 3(1), 1257–1266. https://doi.org/10.25105/jet.v3i1.16014
Justita Dura, & Riyanto Suharsono. (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
Khotimah, T. A. N. (2022). Oleh : UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG 1443 H / 2022 M.
Kurniawan, R., & Fitrianita, V. (2024). The Effect of Green Accounting Implementation,Material Flow Cost Accounting, EnviromentalPerfomance, and Enviromental Disclosure onSustainable Development Goals (SDGs). Jame - Jurnal Akuntansi, Manajemen Dan Ekonomi, 26(1), 35–47. http://jos.unsoed.ac.id/index.php/jame
May, S. P., Zamzam, I., Syahdan, R., & Zainuddin, Z. (2023). Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development. Owner, 7(3), 2506–2517. https://doi.org/10.33395/owner.v7i3.1586
Nisa, I.K., & Dura, J. (2024). Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Bahan Berbahaya Beracun (B3) Pada PT Master Mat. Jurnal PETA, 9(2), 178-190. https://doi.org/10.51289/peta.v9i2
Putri, H., Handajani, L., & Lenap, I. P. (2024). Pengaruh Green Accounting, Environmental Performance, dan Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development. PERFORMANCE: Jurnal Bisnis & Akuntansi, 14(1), 317–329. https://doi.org/10.24929/feb.v14i1.2873
Rakesa, P. R. C., & Werastuti, D. N. S. (2022). Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability: Studi Empiris Pada Perusahaan Tekstil Dan Garmen …. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13(1), 1141–1152.
Razak, L. A., Wahyuni, & Azizah, N. (2023). Determinan Green Accounting terhadap Sustainable Development pada Perusahaan Pertambangan yang Terdaftar di BEI. Al-Buhuts, 19, 587–601. https://journal.iaingorontalo.ac.id/index.php/ab/article/view/3813%0Ahttps://journal.iaingorontalo.ac.id/index.php/ab/article/download/3813/1810
Rospani, T.W.J., & Handajani, L. (2024). Analisis Penerapan Green Accounting RSUD Kota Mataran. Jurnal PETA, 9(2), 131–146. https://doi.org/10.51289/peta.v9i2
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
Setiadi, I., & Sutadipraja, M. W. (2022). Pengungkapan Lingkungan, Kinerja Lingkungan, Biaya Lingkungan dan Sustainable Development Goals (SDGS) di Indonesia. Licovbitech, November, 392–404.
Somantri, A. J., & Sudrajat, A. M. (2023). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Sustainable Development (Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia 2020-2022). Jurnal Pendidikan Tambusai, 7(3), 21397–21401.
Suprianing Arum, L., & Farida. (2023). Pengaruh Green Accounting, Environmental Performance, Material Flow Cost Accounting (Mfca) Dan Environmental Disclosure Terhadap Sustainable Development Goals (Sdgs). Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 31(2), 54–67. https://doi.org/10.32477/jkb.v31i2.711
Wiguna, M., Sri Indarti, Thamrin, & Andreas. (2023). Implementasi Green Accounting dan Women on Board Dalam Pembangunan Berkelanjutan. Jurnal Akuntansi Keuangan Dan Bisnis, 15(2), 626–635. https://doi.org/10.35143/jakb.v15i2.5716
##submission.downloads##
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Eka Retno Agustin, Rina Trisnawati
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licensethat allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
