Main Article Content
Abstract
This study aims to examine the effect of green accounting, company size, and leverage on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study is quantitative in nature. Green accounting is measured using environmental costs, company size is measured using firm size, leverage is measured using debt-to-asset ratio (DAR), and financial performance is measured using return on assets (ROA). The sampling technique used is purposive sampling with a total of 27 mining companies for the period 2021-2024. The data analysis technique uses panel data regression. The results of this study conclude that green accounting, company size, and leverage, both partially and simultaneously, do not have a significant effect on the financial performance of mining companies listed on the IDX for the period 2021-2024. Partially, all variables have a probability value above 0.05. Meanwhile, simultaneously, the Prob(F-statistic) value of 0.284242 (> 0.05) indicates that the three variables together are also unable to explain the variation in financial performance, which is supported by a low R-squared value (0.0356).