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Analysis of the Application of Green Accounting to Financial Performance in Mining Companies

Year: 2025

Type: article

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.

Source: International Journal of Economics and Management

DOI: 10.54209/iem.v3i02.78

Authors: Sri Liniarti, Rizky Surya Andhayani Nasution, Shafawaty Mohammad Shabri, Rafiqah Humaira, Yunanada Eka Putra

Institutions: Al-Azhar University, Universiti Malaysia Perlis

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4412499729

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