ANALYSIS OF THE APPLICATION OF GREEN ACCOUNTING TO FINANCIAL PERFORMANCE IN MINING COMPANIES
This research aims to determine the influence of green accounting on the company's financial performance. This study analyzes mining companies listed on the Indonesia Stock Exchange in 2017-2023. This study uses a quantitative method. The data used is secondary data from the company's annual report. The research sample is 42 mining companies listed on the Indonesia Stock Exchange for the 2017-2023 period. Samples are determined by purposive sampling. The analysis technique used is Multiple Linear Regression.The results of the study show that green accounting has a positive effect on financial performance.
Authors
- Rizky Surya Andhayani Nasution
- Rafiqah Humaira
- Sri Liniarti
- Shafawaty Mohammad Shabri
- Yunanada Eka Putra
Institutions
- Al-Azhar University (ID)
- Universiti Malaysia Perlis (MY)
Publication Details
- Journal
- International Journal of Economics and Management
- Published
- 2025-07-20
- DOI
- https://doi.org/10.54209/iem.v3i02.78
- Primary Topic
- Financial Reporting and Valuation Research
- Type
- article
- Field-Weighted Citation Impact
- 0.00