Green Accounting and Corporate Social Responsibility Disclosure: Financial Performance of Mining Companies in Indonesia

Abstract

This study looks at how Indonesian mining firms' financial performance is affected by green accounting and CSR disclosure. Companies in Indonesia, particularly those involved in mining, are under pressure to manage resources responsibly and consider how their actions may affect the environment and local communities as environmental concerns and social responsibility gain traction. The quantitative method is the research approach that is employed. The study's sample consists of information on mining sector businesses that were traded between 2018 and 2022 on the Indonesia Stock Exchange (IDX). SPSS was used for testing. Indicators for measuring green accounting include managing waste, conserving natural resources, using renewable energy sources, and reducing greenhouse gas emissions. The Global Reporting Initiative (GRI) disclosure index is used to gauge corporate social responsibility disclosure. In the meantime, earnings per share (EPS) is used to gauge financial performance. The findings demonstrated that there is no correlation between Indonesian mining companies' financial success and green accounting or corporate social responsibility disclosure.