The Influence of Green Accounting, Audit Committees, and EnvironmentalPerformance on Compan y Value in the Mining Sector

Abstract

Analyze the influence of green accounting, audit committees, and environmental performance on the value of
companies in the mining sector listed on the Indonesia Stock Exchange for the 2019–2024 period. This topic has
become important due to increasing investor attention to sustainability practices and corporate governance,
especially in industries that have a significant environmental impact such as the mining sector. This research uses
a quantitative approach with multiple linear regression analysis methods. Data was obtained from annual reports
and company sustainability reports, PROPER ratings published by the Ministry of Environment and Forestry, as
well as stock market data. The research sample was determined using a purposive sampling technique based on
the availability and consistency of data publications, resulting in 126 company observations. The research results
show that simultaneously green accounting, audit committees and environmental performance have a significant
effect on company value. Partially, environmental performance is proven to have a positive and significant effect
on company value, the audit committee has a negative and significant effect, while green accounting does not show
a significant effect. These findings indicate that investors consider measurable and verified environmental
performance more than green accounting disclosures or audit committee activities in assessing mining sector
companies. This research provides implications for companies and regulators in improving the quality of
sustainability practices and corporate governance.