<![CDATA[The increasing demand for corporate sustainability and stricter environmental regulations have encouraged mining companies to adopt green accounting practices. However, empirical evidence regarding whether environmental disclosure improves earnings persistence, as an important dimension of earnings quality, remains limited, particularly in Indonesia's mining sector. This study aims to examine the effect of green accounting on earnings persistence in mining companies listed on the Indonesia Stock Exchange during the 2021 to 2025 period. The study employs a quantitative explanatory approach using balanced panel data from 18 mining companies selected through purposive sampling, resulting in 90 firm-year observations. Green accounting is measured using an Environmental Disclosure Index based on the Global Reporting Initiative (GRI) Standards, while earnings persistence is estimated using an autoregressive earnings model. Panel data regression is applied, with the Fixed Effects Model selected based on the Chow and Hausman tests. The results indicate that green accounting has a positive and statistically significant effect on earnings persistence (β = 0.3847; p < 0.01). In addition, firm size and profitability positively influence earnings persistence, whereas leverage has a significant negative effect. The model explains 63.47% of the within-company variation in earnings persistence, indicating strong explanatory power. These findings suggest that comprehensive environmental disclosure contributes to more stable and sustainable earnings by strengthening the credibility of financial reporting. The study supports legitimacy and signaling theories and provides practical implications for corporate managers to strengthen environmental reporting practices, for investors to incorporate sustainability information into investment decisions, and for regulators to enhance sustainability reporting standards in Indonesia.]]>
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