<![CDATA[This study aims to analyze the effect of green accounting on financial performance with environmental performance as a mediating variable. The population of this study consists of energy and mining sector companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling, resulting in 120 observations. The data used are secondary data obtained from financial reports and sustainability reports, analyzed using linear regression and path analysis. The results show that green accounting has a positive effect on financial performance, but no effect on environmental performance. Environmental performance negatively affects financial performance and is unable to mediate the effect of green accounting on financial performance. These findings indicate that environmental cost allocation can support operational efficiency and profitability, while environmental performance tends to increase operational costs and reduce the company’s ability to generate profits from its assets. Environmental performance also tends to function as a form of compliance with environmental regulations and corporate legitimacy. Keywords: Green Accounting, Environmental Performance, Financial Performance]]>
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