PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, MFCA, DAN GREEN INTELLECTUAL CAPITAL TERHADAP SUSTAINABLE DEVELOPMENT (Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023)

This study aims to obtain empirical evidence related to the effect of Green accounting, Environmental Performance, MFCA and Green Intellectual Capital on Sustainable development. This study has a population of mining sector companies listed on the IDX for the 2019-2023 observation year by obtaining 11 company samples. The data analysis in this study used panel data regression analysis with descriptive analysis, classical assumption test and hypothesis testing using Eviews
9. The results of the study are that green accounting has no effect on sustainable development, environmental performance has no effect on sustainable development, MFCA production costs affect sustainable development, MFCA production area has no effect on sustainable development, MFCA production value has no effect on sustainable development and green Intellectual capital affects sustainable development.

Keywords: Green accounting, MFCA, Environmental Performance, Green Intellectual Capital, Sustainable Development