Abstract:
The objective of this study is to establish empirical evidence regarding the effects
of Green Accounting, Corporate Social Responsibility, and Institutional Ownership
on the Financial Performance of mining companies that have been consistently
listed on the Indonesia Stock Exchange from 2016 to 2022. Additionally, this
research includes control variables such as Leverage and Firm Size. The research
utilizes secondary data in the form of annual reports and/or sustainability reports
from mining companies listed on the Indonesia Stock Exchange for the period of
2016–2022. The research employed a purposive sampling technique, which
involved selecting 16 companies or 112 research samples based on specific and
relevant criteria. The test results indicate that Green Accounting has no significant
effect on Financial Performance, as assessed by Return on Assets (ROA), Return
on Equity (ROE), and Tobin's Q. Corporate Social Responsibility has a significant
effect on Financial Performance. Institutional Ownership has a significant effect on
Financial Performance that is assessed using metrics Tobin’s Q, however, when
assessed using such as Return on Assets (ROA) and Return on Equity (ROE)
Institutional Ownership has no significant effect.
