Green accounting, material flow cost accounting and environmental performance

I Gusti Ketut Agung Ulupui · Yunika Murdayanti · Astari Cita Marini · Unggul Purwohedi · Mardia Mardia · Heri Yanto

47 citations0/0 files storedAccounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Financial Management Corporate Social Responsibility Reporting Environmental Sustainability in Business

Abstract

The purpose of this study is to determine the effects of green accounting and Material Flow Cost Accounting (MFCA) on environmental performance as indicated by PROPER rating.This study is conducted on cement manufacturing companies in Indonesia by using a descriptive quantitative research model tested on three variables: green accounting, MFCA, and environmental performance.The green accounting aspect is taken from the extent of Global Reporting Initiative (GRI) disclosure and MFCA is focused on the effectiveness of costs.The MFCA dimensions are production costs, size of production area, and production value.Environmental performance aspect is measured by the PROPER rating issued by the Ministry of Environment and Forestry.The study is conducted in several stages.First, a literature review of previous research related to green accounting, MFCA, and environmental performance is performed.Next, the research problems are formulated.After that, the data from the companies are collected and analyzed by using SmartPLS.Finally, it is concluded that green accounting affects environmental performance, whereas MFCA has no effect on environmental performance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 47 citations exist upstream.

References

1998The partial least squares approach for structural equation modeling.2013Research Methods for Business: A Skill-Building Approach 2013Research methods for business : a skill-building approach 6th ed.2009Managerial Accounting 2005Environmental accounting: A management tool for enhancing corporate environmental and economic performance 2008Environmental Management Accounting for Cleaner Production 2014Material flow cost accounting: a review and agenda for future research 2013Material Flow Cost Accounting as an Approach to Improve Resource Efficiency in Manufacturing Companies

Cited by

2023Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework 2020Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness 2021PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.