PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA) TERHADAP KEBERLANGSUNGAN USAHA (Studi pada Perusahaan Indeks Kompas 100 Tahun 2019 – 2020)
Abstract
The objectives of this study are: 1) to determine green accounting and material cash flow accounting that affect business continuity. 2) to find out that green accounting has an effect on business continuity.3) to find out material cash flow accounting influences business continuity. This research uses descriptive research method. The population in this study are all Kompas 100 companies listed on the IDX in 2019-2020. The sampling technique with selected samples (non-probability sampling) is purposive sampling. The sample of this study were 18 mining companies according to the criteria selected for 5 years, so there were 36 observational data. The results of this research show that: 1) green accounting and material cash flow accounting have a positive influence on business continuity. 2) Green Accounting has a positive and significant effect on business continuity. 3) Material cash flow accounting has a positive and significant effect on the sustainability of the company.
Keywords: Green accounting, Material Cash Flow Accounting, business continuity and Kompas 100 Index Company
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