IMPLEMENTATION OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY
Abstract
Mining companies are related to the environment in carrying out their operational activities. The sustainability of mining activities causes environmental problems and companies must be held accountable for this and accounting begins to play a role in overcoming and preventing problems and green accounting is formed. This study aims to determine the implementation of green accounting and environmental performance on profitability with the ROA (Return On Assets). Profitability is an important instrument for companies and investors in assessing the company's development ability to make a profit. Quantitative research samples were selected through purposive sampling and 20 samples were obtained. The population of this study is mining companies listed on the IDX for the 2019-2021 period and obtained a PROPER rating given by the Ministry of Environment and Forestry. The analysis model used is a multiple regression analysis using SPSS 26. The results of this study indicate that green accounting has a significant effect also with the environmental performance.
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