Research Article
The Effect of Implementing Green Accounting on Annual Earnings and Stock Prices in Mining Companies on the Indonesian Stock Exchange in 2021-2023
@INPROCEEDINGS{10.4108/eai.1-8-2024.2355003, author={Rahmatia Ladele and Kurnia Fauziah and Mardatillah Mardatillah}, title={The Effect of Implementing Green Accounting on Annual Earnings and Stock Prices in Mining Companies on the Indonesian Stock Exchange in 2021-2023}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={green accounting earning stock price mining company}, doi={10.4108/eai.1-8-2024.2355003} }- Rahmatia Ladele
Kurnia Fauziah
Mardatillah Mardatillah
Year: 2026
The Effect of Implementing Green Accounting on Annual Earnings and Stock Prices in Mining Companies on the Indonesian Stock Exchange in 2021-2023
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2355003
Abstract
The awareness of mining companies implementing green accounting motivates this research. For mining companies, green accounting has a strategic role in attracting investors to buy their shares. This research aims to find out the partial effect of the implementation of green accounting on annual earnings. This study aims to assess the partial effect of green accounting on stock prices, as well as to examine its combined impact on both annual earnings and stock prices. This research is persuasive and quantitative, with data sources in the form of annual data registered on the Indonesia Stock Exchange for 2021-2023, which will be analysed statistically using SPSS version 25. The study's findings reveal a significant difference between green accounting and subsequent yearly revenues. The impact of green accounting on stock prices is substantial, and both annual earnings and stock prices are significantly impacted by green accounting. And the results of this research show that even though mining companies have implemented green accounting, investors are still not very interested but are still focused on interest in share prices and the prospects for mining itself in the future.
