Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2023

Abstract

This study aims to examine the effect of green accounting, environmental performance, and company size on the financial performance of mining companies in Indonesia. Green accounting refers to an accounting practice that integrates environmental factors into financial reporting, while environmental performance reflects how well a company manages its environmental impact. Company size is measured based on total assets. The study population consists of 47 mining companies listed on the Indonesia Stock Exchange from 2017 to 2023. The sampling method used is purposive sampling, resulting in a final sample of 9 mining companies that meet the specified criteria. The data analysis was conducted using the Econometric Views (EViews) version 13 statistical application. The results indicate that green accounting has no significant effect on financial performance. However, environmental performance and company size have a significant impact on financial performance. Based on the coefficient of determination (R3), it is found that green accounting, environmental performance, and company size collectively influence financial performance by 25%, while the remaining 75% is explained by other variables not examined in this study.