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Green Accounting, Material Flow Cost Accounting, Gender Diversity On Corporate Sustainability

Year: 2025

Type: article

Abstract: This study aims to examine and analyze the influence of green accounting, material flow cost accounting, and gender diversity on corporate sustainability. This research is quantitative and utilizes secondary data from annual reports and sustainability reports of manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample consists of 81 data points selected using the purposive sampling method. The data analysis technique employed in this study is multiple linear regression analysis. The results of this study conclude that green accounting and material flow cost accounting have a positive effect on corporate sustainability, whereas gender diversity has a negative effect on corporate sustainability.

Source: Jurnal Riset Akuntansi dan Keuangan

DOI: 10.17509/jrak.v13i1.81355

Authors: Dita Andini, Bambang Wicaksono, Adytira Rachman

Institution: University of August 17, 1945 Banyuwangi

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Gender equality

Open Access status: diamond

OpenAlex ID: W4410171608

FWCI:

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