Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance

The purpose of this study is to test and determine the application Material Flow Cost Accounting in improving green accounting. Furthermore, aims examine whether has an impact on a company's profitability. research topic used basic materials chemical industry companies listed Indonesian Stock Exchange (IDX) during period 2018-2020. data are from annual report. Features descriptive statistical tests, linear regression, R-squared tests. results show that (MFCA) significant accounting, while related financial performance. Return Assets (ROA) proxy for industrial companies. Basic chemicals Exchange. Because helps provide information flow raw materials, energy, factories, it easier identify material waste, facilitate optimal allocation environmental funds, increase operational awareness. Managers aware costs associated with wasted can opportunities efficiency usage improve