?url_ver=Z39.88-2004&rft_id=1811031032+&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENERAPAN+MATERIAL+FLOW+COST+ACCOUNTING%0D%0ATERHADAP+GREEN+ACCOUNTING+DAN+FINANCIAL+PERFORMANCE%0D%0A(Studi+Empiris+Pada+Perusahaan+Sektor+Industri+Dasar+dan+Kimia+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2018-2020&rft.creator=AFRA+RAHMANIA+SANTI%2C+1811031032+&rft.subject=330+Ekonomi&rft.description=ABSTRACT%0D%0A%0D%0ATHE+EFFECT+OF+MATERIAL+FLOW+COST+ACCOUNTING+APPLICATION+ON+GREEN+ACCOUNTING+AND+FINANCIAL+PERFORMANCE%0D%0A(Empirical+Studies+on+Companies+in+the+Basic+Materials+and+Chemical+Industries+Sector+Listed+on+the+Indonesia+Stock+Exchange+in+2018-2020)%0D%0A%0D%0A%0D%0ABy%0D%0A%0D%0AAFRA+RAHMANIA+SANTI%0D%0A%0D%0A%0D%0A%0D%0AThe+purpose+of+this+study+is+to+test+and+determine+the+application+of+Material+Flow+Cost+Accounting+in+improving+green+accounting.+Furthermore%2C+this+study+aims+to+examine+whether+Material+Flow+Cost+Accounting+has+an+impact+on+a+company's+profitability.+The+research+topic+used+in+this+study+is+the+basic+materials+and+chemical+industry+companies+listed+on+the+Indonesian+Stock+Exchange+(IDX)+during+the+period+2018-2020.+The+data+used+are+from+the+company's+annual+report.+Features+descriptive+statistical+tests%2C+linear+regression%2C+and+R-squared+tests.+The+results+show+that+the+application+of+Material+Flow+Cost+Accounting+(MFCA)+has+a+significant+impact+on+green+accounting%2C+while+the+research+results+related+to+the+application+of+Material+Flow+Cost+Accounting+(MFCA)+has+a+significant+impact+on+improving+financial+performance.+Return+on+Assets+(ROA)+proxy+for+industrial+companies.+Basic+materials+and+chemicals+listed+on+the+Indonesian+Stock+Exchange.+Because+Material+Flow+Cost+Accounting+helps+provide+information+on+the+flow+of+raw+materials%2C+energy%2C+and+factories%2C+it+is+easier+to+identify+material+waste%2C+facilitate+optimal+allocation+of+environmental+funds%2C+and+increase+operational+awareness.+Managers+are+aware+of+the+costs+associated+with+wasted+materials+and+can+identify+opportunities+to+increase+the+efficiency+of+material+usage+and+improve+the+company's+financial+performance.%0D%0A%0D%0A%0D%0AKey+words%3A+Material+Flow+Cost+Accounting%2C+Green+Accounting%2C+Financial+Performance%2C+Return+On+Asset.++%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0APENGARUH+PENERAPAN+MATERIAL+FLOW+COST+ACCOUNTING%0D%0ATERHADAP+GREEN+ACCOUNTING+DAN+FINANCIAL+PERFORMANCE%0D%0A(Studi+Empiris+Pada+Perusahaan+Sektor+Industri+Dasar+dan+Kimia+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2018-2020)%0D%0A%0D%0A%0D%0AOleh%0D%0A%0D%0AAFRA+RAHMANIA+SANTI%0D%0A%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+dan+mengetahui+penerapan+material+flow+cost+accounting+dalam+meningkatkan+green+accounting.+Selain+itu%2C+penelitian+ini+juga+bertujuan+untuk+menguji+apakah+material+flow+cost+accounting+akan+mempengaruhi+financial+performance+dalam+perusahaan.+Objek+penelitian+yang+digunakan+dalam+penelitian+ini+adalah+perusahaan+sektor+industri+dasar+dan+kimia+yang+terdaftar+di+Bursa+Efek+Indonesia+(BEI)+selama+periode+2018-+2020.+Data+yang+digunakan+diambil+dari+laporan+tahunan+perusahaan.+Dengan+uji+statistik+deskriptif%2C+regresi+linear+dan+uji+R-Square.+Hasil+penelitian+menunjukkan+bahwa+Penerapan+material+flow+cost+accounting+(MFCA)+berpengaruh+signifikan+terhadap+green+accounting+dan+hasil+penelitian+terkait+penerapan+material+flow+cost+accounting+(MFCA)+berpengaruh+signifikan+dalam+meningkatkan+financial+performance+dengan+proksi+Return+On+Asset+(ROA)+pada+perusahaan+industri+dasar+dan+kimia+yang+terdaftar+di+Bursa+Efek+Indonesia.+Hal+ini+dikarenakan+Material+flow+Cost+Accounting+(MFCA)+berperan+dalam+menyediakan+informasi+arus+material+bahan+baku%2C+energi+dan+sistem+yang+memudahkan+untuk+mengidentifikasi+limbah+yang+menjadi+kerugian+material+sehingga+memudahkan+dalam+mengalokasikan+pendanaan+lingkungan+secara+optimal+dan+meningkatkan+kesadaran+operasional+perusahaan.+Manajer+akan+menyadari+adanya+biaya+yang+berkaitan+dengan+kerugian+material+dapat+mengidentifikasi+peluang+meningkatkan+efisiensi+dalam+penggunaan+material+serta+meningkatkan+kinerja+keuangan+perusahaan.%0D%0A%0D%0A%0D%0AKata+kunci+%3A+Material+Flow+Cost+Accounting+(MFCA)%2C+Green+Accounting%2C+Financial+Performance%2C+Return+On+Asset.+%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-10-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66960%2F1%2F1.%2520%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66960%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66960%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++AFRA+RAHMANIA+SANTI%2C+1811031032+++(2022)+PENGARUH+PENERAPAN+MATERIAL+FLOW+COST+ACCOUNTING+TERHADAP+GREEN+ACCOUNTING+DAN+FINANCIAL+PERFORMANCE+(Studi+Empiris+Pada+Perusahaan+Sektor+Industri+Dasar+dan+Kimia+yang+Terdaf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