Journal of Ekonomics, Finance, and Management Studies
Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Green Accounting dan Media Exposure Terhadap Profitabilitas pada Perusahaan Tambang

Ika Din Rachmawati (Universitas Dian Nuswantoro)
Hayu Wikan Kinasih (Universitas Dian Nuswantoro)



Article Info

Publish Date
02 Jan 2026

Abstract

                This study aims to analyze the effect of green accounting and media exposure on the profitability of mining companies listed on the Indonesia Stock Exchange. The background of this research is based on the importance of implementing environmental accounting and public information disclosure in improving corporate financial performance amid increasing sustainability demands. The research employs a quantitative method with a multiple linear regression approach. Data were obtained from annual reports of companies for the 2020–2024 period, selected using a purposive sampling method. The results show that green accounting and media exposure have a positive and significant effect on profitability. This indicates that the better a company manages environmental costs and enhances information transparency through media exposure, the higher its profitability level. However, the contribution of both independent variables is only 40%, while the remaining 60% is influenced by other factors not included in this study. This research is expected to serve as a reference for companies to strengthen their sustainability and transparency strategies to achieve optimal financial performance.

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Journal Info

Abbrev

elmal

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...