Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Pertambangan

Abstract

Green accounting is an accounting concept that incorporates environmental considerations into a company's business practices, particularly within the mining industry, where environmental risk tends to be high. This study sets out to examine how Environmental Cost, Environmental Performance, and Environmental Disclosure relate to Profitability (Return on Assets) among mining firms listed on the Indonesia Stock Exchange (IDX) between 2022 and 2025. A quantitative approach was adopted, drawing on secondary data taken from annual and sustainability reports. Samples were selected through purposive sampling, yielding 18 firms and 72 observations in total. Multiple linear regression via SPSS was used for the analysis. Findings confirm that the regression model passes every classical assumption test (normality, non-multicollinearity, non-autocorrelation, and homoscedasticity). Taken together, the three variables significantly shape profitability, yet when examined individually, only Environmental Cost shows a positive and significant effect, while Environmental Performance and Environmental Disclosure do not. These results suggest that environmental cost allocation functions as a strategic investment that strengthens both legitimacy and profitability, whereas the financial payoff from environmental performance ratings and disclosure tends to surface only over the long run and is not yet visible in short-term profitability figures.