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 in nature. The sample was obtained using a non-probability sampling method with specified criteria, and a total of 39 samples were obtained from 47 mining companies listed on the IDX in 2020–2023. The methods used in this study include the classical assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity, as well as multiple linear regression with hypothesis testing using the 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.