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All Journal Jurnal Ilmu Manajemen & Ekonomika
Alya Gusti Khairunnisa
Indonesia Banking School
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Green Accounting Implementation, Environmental Performance and Financial Performance of Mining Company Listed in Indonesia Lediana Sufina; Alya Gusti Khairunnisa; Baitul Jafar Sidiq; Alda Maulidia Saputri
Jurnal Ilmu Manajemen dan Ekonomika Vol. 18 No. 2 (2026): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 18, No.2, June 2026
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v18i2.889

Abstract

This study aims to examine the effect of Green Accounting (GA) implementation and environmental performance (EP) on Return on Assets (ROA) as the dependent variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research uses a quantitative method with a purposive sampling approach, involving 11 companies and 53 valid observations. GA is measured as a dummy variable based on the disclosure of environmental costs, while EP is measured using the PROPER rating from the Ministry of Environment and Forestry (KLHK). Multiple linear regression analysis using EViews 12 shows that GA and EP have coefficients of –0.008788 and –0.013636, respectively, both negative and statistically insignificant at the 5% significance level (p > 0.05). All classical assumption tests are satisfied, while the coefficient of determination (R²) of 0.123279 indicates that GA and EP explain only 12.33% of the variation in ROA, and the F-test shows no significant simultaneous effect. The conclusion is that the implementation of GA and EP has not yet had a positive impact on the financial performance of mining companies. Therefore, it is recommended that companies improve the transparency of environmental costs and strengthen environmental strategies to support long-term financial performance.
Co-Authors Alda Maulidia Saputri Baitul Jafar Sidiq Lediana Sufina