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.

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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
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article

ANALYSIS OF THE APPLICATION OF GREEN ACCOUNTING TO FINANCIAL PERFORMANCE IN MINING COMPANIES

Rizky Surya Andhayani Nasution, Rafiqah Humaira, Sri Liniarti, Shafawaty Mohammad Shabri et al.
International Journal of Economics and Management
Financial Reporting and Valuation Research
article

ANALYSIS OF THE APPLICATION OF GREEN ACCOUNTING TO FINANCIAL PERFORMANCE IN MINING COMPANIES

Rizky Surya Andhayani Nasution, Rafiqah Humaira, Sri Liniarti, Shafawaty Mohammad Shabri, Yunanada Eka Putra
article en

Abstract

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.

International Journal of Economics and ManagementVol. 3(02)
Al-Azhar University (ID), Universiti Malaysia Perlis (MY)
Openalex Percentile: Top 74%
Financial Reporting and Valuation Research
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