The Effect of Green Accounting, Environmental Performance, and Corporate Social Responsibility on Profitability in Mining Companies Listed on the Indonesia Stock Exchange in 2020–2023

Eva Marin Sambo
Marwah Yusuf
Muhammad Fahmin

IECON: International Economics and Business Conference
Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)

This study aims to examine the influence of Green Accounting, Environmental Performance, and Corporate Social Responsibility on Profitability in Mining Companies Listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) totaling 83 companies. The sample collection technique used was Purposive sampling, so the total sample of this study was 22 companies. The data obtained were then processed using SPSS version 30 analysis tools. The analysis techniques used were classical assumption tests, multiple regression analysis tests, descriptive statistical tests, and hypothesis tests. The results of the study showed that Green Accounting had a positive and significant effect on Profitability, Environmental Performance did not affect profitability, Corporate Social Responsibility did not affect profitability.