ASSESSING THE INFLUENCE OF GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, AND FIRM SIZE ON COMPANY SUSTAINABILITY PERFORMANCE

Abstract

The purpose of this research is to investigate the impact that Green Accounting, Material Flow Cost Accounting,
and Firm Size on the Corporate Sustainability Performance of Companies in the Primary Consumer Goods
Sector that Are Listed on the Indonesian Stock Exchange in the Years 2020-2022. Quantitative methods and
secondary data are utilized in this kind of research. In the years 2020-2022, the Indonesian Stock Exchange is
home to 66 populations derived from the major consumer products industrial sector. A purposive sample strategy
was employed for the sampling process, and there were as many as 43 companies with an observation period of
three years. With the assistance of the SPSS version 22 program, the method of analyzing the data that is being
utilized is known as Multiple Linear Regression Analysis. According to the findings of this research, Green
Accounting has an effect on Corporate Sustainability Performance with a significance value of 0.000 0.05,
Material Flow Cost Accounting does not have an effect on Corporate Sustainability Performance given that it
has a significance value of 0.719 > 0.05, and Firm Size does have an effect on Corporate Sustainability
Performance given that it has a significance value of 0.000 0.05.