The Influence of Green Accounting, Company Values and Environmental Disclosure on Sustainable Growth in Mining Companies Listed on The Indonesian Stock Exchange 2019-2020

Abstract

This study aims to ascertain the effects of green accounting, corporate value, and environmental transparency on sustainable growth. This study is causal-associative in character and makes use of quantitative data. The study's population consists of 49 mining sub-sector businesses that are listed on the Indonesia Stock Exchange. Purposive sampling was used to gather the data between 2019 and 2022. Ten companies were selected as samples based on predetermined criteria, resulting in a total of 40 data points. The results show that environmental disclosure and green accounting have a partial and simultaneous impact on sustainable growth. However, sustainable growth is only partially influenced by corporate values.