PENGARUH PENERAPAN GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN

Abstract

In Indonesia, which is one of the largest mining producers in the world. Mining company operational activities often cause environmental pollution, ecosystem damage, and land and water degradation. To overcome business activities on environmental issues is to implement green accounting. the implementation of green accounting will affect profitability but can gain a good reputation and image in the eyes of the public because it shows the company's social responsibility. In addition, the size of the company, large or small, will also affect the company's profitability. This study was conducted with the aim of seeing the role and contribution of companies in the Mining Sector in implementing green accounting which will affect the company's profitability and the size of the company which will affect profitability. This study was conducted in mining sector companies listed on the IDX for the period 2021-2023. The data analysis model used is the Structural Equation Model (SEM). The population of this study is mining sector companies listed on the IDX for the period 2021-2023, and the technique used is purposive sampling. The results of the study show that green accounting and company size have an effect on profitability