Pengaruh Green Intellectual Capital Dan Material Flow Cost Accounting Terhadap Corporate Sustainability

Muhamad Andrian Neves, Rinni Indriyani, Fitriya Sari

Abstract


Penelitian ini dilatarbelakangi oleh meningkatnya tuntutan pemangku kepentingan terhadap praktik ramah lingkungan di sektor kesehatan. Isu utama yang diangkat adalah peran Green Intellectual Capital (GIC) dan Material Flow Cost Accounting (MFCA) dalam mendukung keberlanjutan perusahaan. Tujuan penelitian adalah menguji pengaruh GIC yang mencakup Green Human Capital, Green Structural Capital, dan Green Relational Capital serta MFCA terhadap keberlanjutan perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Sampel ditentukan melalui metode purposive sampling berdasarkan kriteria ketersediaan laporan tahunan dan laporan keberlanjutan secara lengkap selama periode penelitian. Data diperoleh dari publikasi resmi perusahaan di BEI. Hasil penelitian menunjukkan bahwa GIC berpengaruh positif dan signifikan terhadap keberlanjutan perusahaan, sedangkan MFCA tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa penguatan aset intelektual hijau menjadi faktor kunci dalam meningkatkan legitimasi sosial dan keberlanjutan jangka panjang, sementara penerapan MFCA belum memberikan kontribusi langsung terhadap kinerja keberlanjutan di sektor ini.

Keywords


Modal Manusia Hijau, Modal Struktur Hijau, Modal Relasi Hijau, Akuntansi Biaya Aliran Material, Keberlanjutan Perusahaan.

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DOI: https://doi.org/10.33373/mja.v19i2.8269

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