Tujuan dari penelitian ini yaitu untuk menghasilkan bukti empiris dan model yang dapat menjelaskan tentang pengaruh Kinerja Keuangan, Green Innovation, 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 95 perusahaan yang terdaftar di Bursa Efek Indonesia
Tahun 2019-2023. Sampel yang digunakan yaitu laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman sebanyak 53 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dengan menggunakan teknik purposive sampling. Teknik pengumpulan data menggunakan teknik observasi non partisipan sedangkan teknik analisis data dengan analisis regresi data panel dan menggunakan software Eviews 9.0. Hasil penelitian menunjukkan bahwa profitabilitas, green accounting dan Material Flow Cost Accounting (MFCA) berpengaruh positif signifikan, leverage berpengaruh negatif signifikan, sedangkan green process innovation dan green product innovation berpengaruh positif tidak signifikan terhadap corporate sustainability.

The purpose of this study is to produce empirical evidence and models that can explain the effect of Financial Performance, Green Innovation, Green Accounting and Material Flow Cost Accounting (MFCA) on Corporate Sustainability. The research method used is descriptive and verification method. The research population is a manufacturing company in the food and beverage sub-sector of 95 companies listed on the Indonesia Stock Exchange in 2019-2023. The sample used
is the annual report of 53 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023 using purposive sampling
technique. Data collection techniques using non-participant observation techniques while data analysis techniques with panel data regression analysis and using Eviews 9.0 software. The results showed that profitability, green accounting
and Material Flow Cost Accounting (MFCA) had a significant positive effect, leverage had a significant negative effect, while green process innovation and green product innovation had an insignificant positive effect on corporate sustainability.