THE EFFECT OF GREEN ACCOUNTING AND GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF MINING SECTOR COMPANIES

Abstract

This study aims to analyze the influence of green accounting and green intellectual capital on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The approach used is quantitative with descriptive verification research. Data were obtained from annual reports and corporate sustainability reports for the current period, then analyzed using multiple linear regression. Previous studies have shown that green accounting can have various effects on financial performance, both directly and through intermediary variables such as stock value and sustainability disclosure. Similarly, green intellectual capital has shown a significant correlation in several studies, particularly with the green structural capital component. This study is expected to provide empirical evidence that strengthens the importance of integrating environmental and intellectual aspects in corporate financial practices, particularly in the mining industry sector which has a high level of exposure to environmental risks.