The Effect of Green Intellectual Capital, Green Accounting, and Material Flow Cost Accounting on the Environmental Performance of Mining Companies in the period 2019-2023

ABSTRACT : This study aims to explore various factors supporting environmental performance in the mining sector. Among these factors, green intellectual capital, green accounting, and material flow cost accounting have been identified as effectively enhancing environmental performance. Therefore, this research examines the effect of Green Intellectual Capital, Green Accounting, and Material Flow Cost Accounting on the Environmental Performance of Mining Companies Listed for the 2019-2023 Period and have participated in PROPER for the 2019-2023 period. This study is quantitative, using secondary data in the form of annual reports and sustainability reports from 12 companies that published annual reports and sustainability reports during 2019-2023 consecutively and have participated in PROPER for the 2019-2023 period. The sample of this study was selected using the purposive sampling method. Data analysis was carried out using the SPSS version 26 analysis tool and using multiple linear regression techniques. The results showed that the application of green intellectual capital has a significant positive effect on environmental performance, then the application of green accounting has a significant positive effect on environmental performance, and the application of material flow cost accounting has a significant positive effect on environmental performance.

Keywords : Green Intellectual Capital, Green Accounting, Material Flow Cost Accounting, Environmental Performance