Fadjrihana, Meidah (2025) CIRCULAR ECONOMY PRACTICES AND MATERIAL FLOW COST ACCOUNTING: TOWARD SUSTAINABLE DEVELOPMENT THROUGH GREEN INTELLECTUAL CAPITAL. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study analyzes the application of circular economy practices and material flow cost accounting (MFCA) in manufacturing companies listed on the Indonesia Stock Exchange based on the JASICA classification for the 2020-2023 period. This study highlights the importance of companies not only being profit-oriented, but also paying attention to environmental impacts and achieving sustainable development, with green intellectual capital as a mediating variable. The research approach uses the resource-based view and triple bottom line theory, with quantitative methods and purposive sampling techniques on 109 companies (a total of 436 observations over 4 years). The analysis was conducted using STATA 14 and the best model chosen was the random effect model (REM). The results showed that circular economy practices and green intellectual capital have a positive effect on sustainable development. However, circular economy practices have no effect on green intellectual capital, and MFCA shows no effect on sustainable development or green intellectual capital. In addition, green intellectual capital does not mediate the relationship between circular economy practices and MFCA. However, simultaneously, circular economy practices and MFCA proved to have a significant effect on sustainable development. The implication is that companies need to integrate and implement both practices effectively to promote sustainability. This research is expected to contribute to sustainable development strategies in the manufacturing sector and other industries.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini menganalisis penerapan circular economy practices dan material flow cost accounting (MFCA) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia berdasarkan klasifikasi JASICA periode 2020–2023. Studi ini menyoroti pentingnya perusahaan tidak hanya berorientasi pada profit, tetapi juga memperhatikan dampak lingkungan dan pencapaian sustainable development, dengan green intellectual capital sebagai variabel mediasi. Pendekatan penelitian menggunakan teori resource-based view dan triple bottom line, dengan metode kuantitatif dan teknik purposive sampling terhadap 109 perusahaan (total 436 observasi selama 4 tahun). Analisis dilakukan menggunakan STATA 14 dan model terbaik yang dipilih adalah random effect model (REM). Hasil penelitian menunjukkan bahwa circular economy practices dan green intellectual capital berpengaruh positif terhadap sustainable development. Namun, circular economy practices tidak berpengaruh terhadap green intellectual capital, dan MFCA tidak menunjukkan pengaruh terhadap sustainable development maupun green intellectual capital. Selain itu, green intellectual capital tidak memediasi hubungan antara circular economy practices dan MFCA. Meskipun demikian, secara simultan, circular economy practices dan MFCA terbukti berpengaruh signifikan terhadap sustainable development. Implikasinya, perusahaan perlu mengintegrasikan dan mengimplementasikan kedua praktik tersebut secara efektif untuk mendorong keberlanjutan. Penelitian ini diharapkan dapat memberikan kontribusi terhadap strategi sustainable development di sektor manufaktur maupun industri lainnya. | ||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | ||||||
| Depositing User: | Meidah Fadjrihana | ||||||
| Date Deposited: | 10 Jun 2025 02:35 | ||||||
| Last Modified: | 10 Jun 2025 02:35 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49383 |
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