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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh GIC, environmental cost, dan MFCA terhadap peningkatan sustainable development. Populasi penelitian ini adalah perusahaan manufaktur dan perkebunan kelapa sawit yang terdaftar di BEI tahun 2017-2021 dengan sampel sebanyak 20 perusahaan. Analisis data dalam penelitian ini dilakukan menggunakan analisis linear berganda dengan analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis menggunakan IBM SPSS 26. Hasil penelitian ini ialah MFCA dan GIC secara parsial berpengaruh terhadap peningkatan sustainable development, namun environmental cost tidak berpengaruh terhadap peningkatan sustainable development.

Keywords

Green Intellectual Capital, Environmental Cost, MFCA, Sustainable Development

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How to Cite
Pratiwi, L. R. ., & Kusumawardani, N. . (2023). Green Intellectual Capital, Environmental Cost, dan Material Flow Cost Accounting Terhadap Sustainable Development. Economics and Digital Business Review, 5(1), 13–20. https://doi.org/10.37531/ecotal.v5i1.798
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