<![CDATA[Mining companies face growing pressure to align environmental responsibility with financial performance, yet whether green accounting and intellectual capital raise profitability may depend on governance and ownership structure. This study examines how green accounting and intellectual capital shape profitability of mining companies in Indonesia and Malaysia, and investigates the moderating role of audit committee size and institutional ownership. The sample consists of 120 firm-year observations from Indonesia and 102 from Malaysia during 2018-2023, selected through purposive sampling based on the availability of annual and sustainability reports. Intellectual capital is measured using Value Added Human Capital (VAHU), while profitability is measured using earnings per share. Data were analyzed using multiple regression and moderated regression analysis in SPSS, performed separately for each country. Green accounting significantly increases profitability in Malaysia but not in Indonesia, while intellectual capital increases profitability in Indonesia but reduces it in Malaysia. Audit committee size weakens the green accounting-profitability relationship in both countries but does not moderate the intellectual capital relationship. Institutional ownership weakens the green accounting relationship only in Indonesia and the intellectual capital relationship only in Malaysia. These findings imply that governance and ownership mechanisms do not uniformly strengthen sustainability-based value creation across institutional contexts.]]>
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