Analysis of The Application of Green Accounting to Financial Performance in Mining Companies
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Published:
Jul 20, 2025
Keywords:
Financial performance;Greeen Accounting;Proper;ROA
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Abstract
Mining Companies are companies that mine, manage, transport and sell natural resources from Upstream to Downstream.The high level of natural damage caused by mining companies makes researchers want to know the influence of green accounting on the company's financial performance. This study analyzes mining companies listed on the Indonesia Stock Exchange in 2017-2023. This study uses a quantitative method. The data used is secondary data from the company's annual report. The research sample is 42 mining companies listed on the Indonesia Stock Exchange for the 2017-2023 period. Samples are determined by purposive sampling. The analysis technique used is Multiple Linear Regression.The results of the study show that green accounting has a positive effect on financial performance. Based on the results of the study, it is known that green accounting has an influence on financial performance.
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How to Cite
Liniarti, S., Nasution, R. S. A., Shabri, S. M., Humaira, R., & Putra, Y. E. (2025). Analysis of The Application of Green Accounting to Financial Performance in Mining Companies. International Journal of Economics and Management, 3(02), 87–99. https://doi.org/10.54209/iem.v3i02.78
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Lestari, E., Setyawati, Y., & Kabora, P. M. T. (2023). FINANCIAL PERFORMANCE ASSESSMENT BASED ON FINANCIAL RATIO ANALYSIS. PENANOMICS: International Journal of Economics, 2(3).
Liniarti, S., Nasution, R. S. A., Humaira, R., Putra, Y. E., Lubis, F. K., & Gustarina, E. R. (2025). The Effect Of Profitability And Corporate Social Responsibility On The Value Of Companies In State-Owned Banks Listed On The Idx. International Journal of Economics and Management, 3(01), 26–40.
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Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421–426.
Rosaline, V. D., Wuryani, E., Ekonomi, F., & Surabaya, K. (2020). Pengaruh penerapan green accounting dan environmental performance terhadap economic performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3).
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Fana, A. A. A. A., & Prena, G. Das. (2021). Pengaruh corporate social responsibility, good corporate governance, dan kepemilikan manajerial terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018–2020. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(2), 17–29.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Hamidi, D. Y. (2019). On value and value creation: Perspectives from board research and practice in SMEs. In Research handbook on boards of directors (pp. 420–443). Edward Elgar Publishing.
Herawati, A., & Putra, A. S. (2018). The influence of fundamental analysis on stock prices: The case of food and beverage industries. European Research Studies, 21(3), 316–326.
Lestari, E., Setyawati, Y., & Kabora, P. M. T. (2023). FINANCIAL PERFORMANCE ASSESSMENT BASED ON FINANCIAL RATIO ANALYSIS. PENANOMICS: International Journal of Economics, 2(3).
Liniarti, S., Nasution, R. S. A., Humaira, R., Putra, Y. E., Lubis, F. K., & Gustarina, E. R. (2025). The Effect Of Profitability And Corporate Social Responsibility On The Value Of Companies In State-Owned Banks Listed On The Idx. International Journal of Economics and Management, 3(01), 26–40.
Lisiantara, G. A., Jaeni, J., Nugroho, A. H. D., & Hardiningsih, P. (2023). Corporate Characteristics on Firm Values With Moderation of Good Corporate Governance. Fokus Ekonomi : Jurnal Ilmiah Ekonomi, 18(2), 209–220. https://doi.org/10.34152/fe.18.2.209-220
Meiyana, A., & Aisyah, M. N. (2019). Pengaruh kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel intervening. Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(1), 1–18.
Mulyana, T., Susilawati, W., Wufron, W., & Mardani, N. (2019). Service quality factors: Web navigation on online transportation in Indonesia. Journal of Physics: Conference Series, 1402(7), 77080.
Ramadhan, M. Z. J., & Asih, V. S. (2021). Studi Komparatif: Kualitas Layanan Mobile Banking BRI Syariah dan Bank Syariah Indonesia. Indonesian Journal of Economics and Management, 1(3), 578–583.
Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421–426.
Rosaline, V. D., Wuryani, E., Ekonomi, F., & Surabaya, K. (2020). Pengaruh penerapan green accounting dan environmental performance terhadap economic performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3).
Sarahwati, Y., & Setiadi, I. (2022). Pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap earnings response coefficient pada perusahaan properti dan real estate yang terdaftar di BEI periode 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 19(2), 121–135.
Sugiyono. (2019). Metodologi Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Supit, T. S. F., Tampi, J. R. E., & Mangindaan, J. (2019). Analisis Perbandingan Kinerja Keuangan Bank Bumn Dan Bank Swasta Nasional Yang Terdaftar Pada Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3).
The Republic of Indonesia. (2009). Mineral and Coal Mining. 4.
YOLA, I. (2024). PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN TATA KELOLA SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan farmasi yang Terdaftar di Index Saham Syariah Indonesia Periode 2018–2022). UIN Raden Intan Lampung.
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