Pengaruh Pengungkapan Sustainability Report dan Green Accounting terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of sustainability report disclosure and green accounting on the company's financial performance. The index used as the sustainability report guideline in this study is GRI-G4 and PROPER for green accounting. The sample companies were selected using a purposive sampling method with several specific criteria. The sample used in this study was a mining sector company that published a sustainability report and participated in PROPER in 2020-2022. The sample was 11 companies. The data analysis used was descriptive statistical analysis, panel data regression model determination, selection of panel data regression model, classical assumption test and hypothesis testing using panel data regression analysis, partial test (t test), simultaneous test (f test), and coefficient of determination (R square) with the help of Eviews 13. The results of the study showed that simultaneously sustainability report and green accounting had an effect on financial performance (ROA). While partially sustainability report economic aspects had a positive effect on financial performance (ROA), environmental aspects had no effect on financial performance (ROA), social aspects had no effect on financial performance (ROA), and green accounting had no effect on financial performance (ROA).