Jejak digital: Jurnal Ilmiah Multidisiplin
Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER

Pengaruh Green Accounting dan Profitabilitas Terhadap Nilai Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2024

Paizer Turrahman (Universitas Bina Insan)
Suwarno Suwarno (Universitas Bina Insan)
Eri Triharyati (Universitas Bina Insan)
Dewi Anggraini (Universitas Bina Insan)



Article Info

Publish Date
16 Aug 2026

Abstract

This study aims to examine the effect of Green Accounting and Profitability on Firm Value in mining companies listed on the Indonesia Stock Exchange for the 2020-2024 period over 5 years. The sampling technique used purposive sampling, resulting in a total sample of 48 observation companies. The data used is secondary data obtained from the Indonesia Stock Exchange website and each respective company. The analysis method used in this study is panel data regression. This study uses Eviews 13. The results of this study indicate that: Green Accounting has no significant effect on Company Value; Profitability has no significant effect on Company Value; Green Accounting and Profitability no Company Value have a significant positive effect on Company Value, Recommendations regarding the Effect of Green Accounting and Profitability on the Value of Mining Companies listed on the Indonesia Stock Exchange. The importance of Companies disclosing environmental costs and managing assets in order to obtain greater profits to provide good hope for company sustainability.

Copyrights © 2026






Journal Info

Abbrev

jejakdigital

Publisher

Subject

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

Jurnal Ilmiah Multidisiplin adalah jurnal elektronik dan cetak Open Access Journal yang diterbitkan oleh Indo Publishing setiap 6 kali dalam setahun menyediakan forum untuk mempublikasikan artikel penelitian asli, artikel review dari kontributor, dan berita teknologi baru mencangkup multidisiplin ...