The Influence of Green Accounting and Environmental Performance on the Profitability of Mining Companies

Abstract

This research aims to examine the influence of green accounting and environmental performance on the profitability of mining sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2023. This research is quantitative research. The sample was obtained using a non-probability sampling method with specified criteria. A total of 39 samples from 47 mining companies listed on the IDX during 2020-2023. The methods used in this study are the classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and multiple linear regression with hypothesis testing t-test, F-test, and R2 test. Sample data is processed using the SPSS program. The research findings, based on the t-test, indicate that green accounting has a negative influence on profitability, while environmental performance has a positive influence. However, based on the F-test, green accounting and environmental performance simultaneously have a positive and significant influence on profitability.