PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP CORPORATE SUSTAINABILTY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Sri-Kehati 2016-2020)

Triyanti, Azlaila Nurul Khotimah (2022) PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP CORPORATE SUSTAINABILTY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Sri-Kehati 2016-2020). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Perkembangan isu lingkungan menjadi perhatian masyarakat dalam mendorong kesadaran perusahaan untuk melakukan pengelolaan lingkungan dalam kegiatan bisnisnya, dimana perusahaan dapat menerapkan green accounting dan material flow cost accounting agar mencapai tujuannya yaitu keberlangsungan perusahaan. Penelitian ini memiliki 4 rumusan masalah yaitu: 1) apakah green accounting berpengaruh terhadap corporate sustainability?, 2) apakah material flow cost accounting berpengaruh terhadap corporate sustainability?, 3) apakah green accounting dan material flow cost accounting secara simultan berpengaruh terhadap corporate sustainability?, 4)Bagaimana perspektif ekonomi Islam tentang green accounting, material flow cost accounting dan corporate sustanaibility?. Penelitian ini bertujuan menganalisis pengaruh secara parsial, simultan dan perspektif ekonomi islam terkait green accounting dan material flow cost accounting terhadap corporate sustainability (Studi pada perusahaan manufaktur yang terdaftar di Indeks Sri-Kehati 2016-2020). Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Perusahaan, Bursa Efek Indonesia dan Indeks Sri-Kehati. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Indeks Sri-kehati tahun 2016-2020. Sampel dalam penelitian terdiri dari 6 perusahaan dalam periode 2016-2020, sehingga berjumlah 30 sampel. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan program komputer E-views10. Hasil penelitian menunjukkan bahwa secara parsial green accounting tidak berpengaruh terhadap corporate sustainability, material flow cost accounting berpengaruh positif dan signifikan terhadap corporate sustainability, secara simultan green accounting material flow cost accounting berpengaruh terhadap corporate sustainability. Kata kunci: Green Accounting, Material Flow Cost Accounting dan Corporate Sustainability ABSTRACT The development of environmental issues has become a public concern in encouraging company awareness to carry out environmental management in its business activities, where companies can apply green accounting and material flow cost accounting in order to achieve the goal of company sustainability. This study has 4 problem formulations, namely: 1) does green accounting affect corporate sustainability? 2) Does material flow cost accounting affect corporate sustainability? 3) Do green accounting and material flow cost accounting simultaneously affect corporate sustainability, 4) What is the Islamic economic perspective on green accounting, material flow cost accounting and corporate sustainability?. This study aims to analyze the effect of partial, simultaneous and Islamic economic perspectives related to green accounting and material flow cost accounting on corporate sustainability (Study on manufacturing companies listed on the Sri-Kehati Index 2016-2020). This research is quantitative. The type of data used is secondary data obtained from the company's official website, the Indonesia Stock Exchange, and the Sri-Kehati Index. The population in this study are manufacturing companies listed on the Sri-kehati Index from 2016-2020. The sample in this study consisted of 6 companies in the 2016-2020 period, so there were 30 samples. The sampling technique in this study used purposive sampling. Analysis of the data used is panel data regression analysis using the computer program E-views10. The results showed that partially green accounting had no effect on corporate sustainability, material flow cost accounting had a positive and significant effect on corporate sustainability, simultaneously green accounting material flow cost accounting had an effect on corporate sustainability. Keywords: Green Accounting, Material Flow Cost Accounting, and Corporate Sustainability

Item Type: Thesis (Diploma)
Subjects: Konsentrasi Akuntansi Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Konsentrasi Akuntansi Syariah
Depositing User: LAYANAN PERPUSTAKAAN UINRIL REFERENSI
Date Deposited: 04 Aug 2022 04:23
Last Modified: 04 Aug 2022 04:23
URI: http://repository.radenintan.ac.id/id/eprint/20305

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