Research Horizon
Vol. 5 No. 4 (2025): Research Horizon - August 2025

The Effect of Green Accounting, Corporate Social Responsibility, and Good Corporate Governance on Profitability

Vionika, Della (Unknown)
Handayani, Mega (Unknown)



Article Info

Publish Date
30 Aug 2025

Abstract

The phenomenon of environmental damage caused by mining activities underlies this study, where the application of green accounting, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) is expected to improve financial performance while considering environmental and social aspects. This research aims to analyze the effect of green accounting, CSR, and GCG on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The study employs a quantitative, causal, and associative method using secondary data obtained from annual reports, financial statements, sustainability reports, and PROPER rating results. The population consists of 71 mining companies, with 10 companies selected as the sample based on predetermined criteria. Data analysis was conducted using multiple linear regression with SPSS 26. The results indicate that green accounting has a positive and significant impact on profitability, whereas CSR, the independent board of commissioners, and the audit committee have no partial effect. However, when tested simultaneously, all variables have a significant influence on profitability. These findings underscore the importance of integrating sustainability practices and governance mechanisms to promote transparency, improve environmental performance, and enhance financial sustainability in the mining sector.

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Journal Info

Abbrev

RH

Publisher

Subject

Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The journal aims to make significant contributions to applied research and knowledge across the globe through the publication of original and high-quality research articles. It publishes original research articles, reviews, mini-reviews, case reports, letters to the editor, and commentaries, thereby ...