Shabrina, Shani Nur (2025) Pengaruh Green Accounting, Material Flow Cost Accounting, Environmental Performance, Corporate Social Responsibility, dan Corporate Governance Terhadap Sustainable Development. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of green accounting, material flow cost accounting, environmental performance, corporate social responsibility, and corporate governance on sustainable development. The research was conducted on mining companies, as this sector is closely related to environmental issues, has numerous cases of pollution, and generates significant impacts on sustainability. This study employs a quantitative method. The population consists of all mining companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The sample was determined using the purposive sampling method, resulting in 36 observational data. Hypothesis testing was carried out using IBM SPSS 26 software. The findings indicate that green accounting, environmental performance, and corporate governance do not contribute to sustainable development. In contrast, material flow cost accounting and corporate social responsibility are proven to contribute positively to supporting sustainable development.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | shani nur shabrina | ||||||||
| Date Deposited: | 13 Oct 2025 07:41 | ||||||||
| Last Modified: | 13 Oct 2025 07:41 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/45574 |
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