The Influence of Green Accounting and Production Costs on Sustainable Development with Supply Chain as a Moderating Variable

Namira Nur Baity; Endang Ruhiyat; Suripto

doi:10.59890/ijetr.v3i4.253

Authors

Namira Nur Baity Universitas Pamulang
Endang Ruhiyat Universitas Pamulang
Suripto Universitas Pamulang

DOI:

https://doi.org/10.59890/ijetr.v3i4.253

Keywords:

Green Accounting, Production Costs, Supply Chain, Sustainable Development.

Abstract

This research examines the effect of green accounting and production costs on sustainable development, with the supply chain serving as a moderating variable, in oil, gas, and coal companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study adopts a quantitative research design and utilizes secondary data obtained from annual reports and sustainability reports. The sample comprises 50 firms, resulting in 200 firm-year observations. Panel data regression analysis using the Random Effect Model (REM), complemented by Moderated Regression Analysis (MRA), is employed as the analytical technique. The findings indicate that green accounting has a statistically significant impact on sustainable development, whereas production costs do not show a significant effect. Furthermore, the supply chain is found to significantly moderate the relationship between green accounting and sustainable development, but it does not moderate the relationship between production costs and sustainable development. Overall, the results highlight that the attainment of sustainable development is closely linked to the integration of green accounting practices supported by sustainable supply chain management.

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