Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh green intellectual capital, green accounting, dan material flow cost accounting (MFCA) terhadap corporate sustainability. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi penelitian adalah perusahaan manufaktur sub sektor makanan dan minuman sebanyak 84 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel yang digunakan yaitu laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman sebanyak 44 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 dengan menggunakan teknik purposive sampling. Teknik pengumpulan data menggunakan teknik observasi non partisipan sedangkan teknik analisis data dengan analisis regresi data panel. Hasil penelitian menunjukan bahwa green intellectual capital (green human capital, green structural capital, dan green relational capital), dan green accounting berpengaruh positif signifikan terhadap corporate sustainability. Sedangkan, material flow cost accounting (MFCA) berpengaruh positif tidak signifikan terhadap corporate sustainability.
Kata Kunci: Corporate Sustainability, Green Intellectual Capital, Green Accounting, Material Flow Cost Accounting (MFCA).

This research aims to determine and analyze the influence of green intellectual capital, green accounting, and material flow cost accounting (MFCA) on corporate sustainability. The research method used is descriptive and verification methods. The research population is 84 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used was the annual report of 44 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022 using a purposive sampling technique. The data collection technique uses non-participant observation techniques, while the data analysis technique uses panel data regression analysis. The research results show that green intellectual capital (green human capital, green structural capital, and green relational capital) and green accounting have a significant positive effect on corporate sustainability. Meanwhile, material flow cost accounting (MFCA) has an insignificant positive effect on corporate sustainability.
Keywords: Corporate Sustainability, Green Intellectual Capital, Green Accounting, Material Flow Cost Accounting (MFCA).