Keywords
good corporate governance
profitability
financial performance
How to Cite
Abstract
This research aims to determine the influence of green accounting, Good Corporate Governance and profitability on the financial performance of mining companies registered in ASRRAT in 2017-2022. The independent variables in this research are environmental performance, audit committee, independent board of commissioners, and profitability, while the dependent variable is financial performance. This type of research is quantitative with a population of mining companies registered in ASRRAT in 2017-2022. The sample in this study used a purposive sampling method with predetermined criteria to obtain a sample of 31 companies. The analytical techniques used include descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results of this research show that environmental performance has a positive and significant effect on financial performance, the audit committee has no significant effect on financial performance, the independent board of commissioners has a negative and significant impact on financial performance, and profitability has no significant effect on the financial performance of mining companies registered in ASRRAT in 2017-2022.
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