The Effect of Material Flow Cost Accounting on Company Sustainability: Moderating Role of Green Accounting in Consumer Goods Industry Companies

Authors

  • Natasya Angelin Department of Accounting, Faculty of Economics and Business, Universitas Mulawarman, Samarinda Ulu, Kota Samarinda, Kalimantan Timur, Indonesia
  • Yana Ulfah Department of Accounting, Faculty of Economics and Business, Universitas Mulawarman, Samarinda Ulu, Kota Samarinda, Kalimantan Timur, Indonesia

DOI:

https://doi.org/10.56225/ijassh.v3i1.303

Keywords:

Material flow cost accounting, Company sustainability, Green accounting, Consumer goods industry companies

Abstract

This study analyzes the influence of material flow cost accounting in improving company sustainability. Material flow cost accounting. This research uses proxies for production costs, factory area, and output or production value. The population used in this research is all goods and consumption companies listed on the IDX for the 2015-2021 period. Through Purposive sampling, the samples obtained were 6 companies in that period, so 42 data were obtained. Data processing in this research was carried out using multiple regressions and moderated regression methods with an absolute difference value approach. This research concludes that MFCA (production costs) negatively and significantly affects company sustainability. This means that reducing production costs to get higher profits will increase the company's sustainability. Meanwhile, MFCA (factory area and output or production value) positively and significantly influences company sustainability. This shows that the wider the company's area and every time there is an increase in production results, the company's sustainability can increase. Besides, green accounting cannot moderate material flow cost accounting on company sustainability.

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Published

2024-02-29

How to Cite

Angelin, N., & Ulfah, Y. (2024). The Effect of Material Flow Cost Accounting on Company Sustainability: Moderating Role of Green Accounting in Consumer Goods Industry Companies. International Journal of Advances in Social Sciences and Humanities, 3(1), 27–43. https://doi.org/10.56225/ijassh.v3i1.303
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