The Effect Of Green Accounting Implementation, Environmental Performance, and Firm Size On The Profitability Of Mining Companies Listed On The Indonesian Stock Exchange (IDX) 2020 - 2022

Abstract

This study aims to examine and analyze the influence of green accounting, environmental performance, and firm size on the profitability of mining companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research variables include green accounting, measured by environmental costs; environmental performance, proxied using the PROPER ranking indicator; firm size, calculated using the natural logarithm of total assets; and profitability, proxied by the Return on Assets (ROA) ratio. This is a quantitative study with a sample size of 32 companies that met the criteria, with a significance level of 5%. This study was conducted using secondary data with the data analysis technique employed being multiple linear regression. The results of this study indicate that environmental performance has a positive and significant effect on the profitability of mining companies listed on the Indonesia Stock Exchange during the 2020-2022 period. Meanwhile, green accounting and firm size do not affect the profitability of mining companies listed on the Indonesia Stock Exchange during the 2020-2022 period.