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

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