Determinasi Terhadap Kinerja Emiten (Studi Emperis Subsektor Emiten Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)

AbstractThis study seeks to examine how green accounting, profitability, andleverage affect the ~financial performance of mining companies listedon the Indonesia Stock Exchange (IDX)~ throughout the 2020–2023 period.The population consists of 64 mining companies, with a final sample of10 companies selected through purposive ~sampling. The data wereprocessed using ~multiple linear regression~ with the assistance ofEViews13 software. The findings indicate that ~green accounting~ andprofitability have no significant effect on ~financial performance, whileleverage demonstrates a significant influence on the financialperformance of mining companies. These findings indicate that financingdecisions related to leverage continue to play a major role in shapingfinancial outcomes, while the adoption of green accounting has not yetproduced a direct or measurable effect on company profitability. Thestudy highlights the need for companies to balance funding strategieswith sustainable practices to improve financial results while upholdingenvironmental responsibility.Keywords: Green Accounting, Profitability, Leverage, FinancialPerformance.