Pengaruh Green Accounting, Good Corporate Governance (Gcg), dan Tax Management Terhadap Profitabilitas pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023

This study aims to analyze the effect of Green Accounting, Good Corporate Governance (GCG), Tax Management, and Profitability in the mining sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research sample consisted of 30 companies over 3 years, with multiple linear regression analysis methods using SPSS. The results of the study indicate that partially, Green Accounting has a negative and significant effect on profitability, with a calculated t value of -2.472 < -t table (-1.705) and a significance of 0.020 < 0.05, so the first hypothesis is accepted. This indicates that the implementation of green accounting in the mining sector still provides a significant cost burden, thus suppressing shortterm profitability. Meanwhile, Good Corporate Governance (GCG) has a positive and significant effect on profitability, indicated by a calculated t value of 2.141 > t table (1.705) with a significance of 0.042 < 0.05, so the second hypothesis is accepted. Conversely, Tax Management does not have a significant effect on profitability. The calculated t-value for Tax Management is -1.223 with a significance level of 0.232 > 0.05. Simultaneously, the four independent variables (Green Accounting, GCG, Tax Management, and Company Value) have a significant effect on profitability, as evidenced by the calculated F-value of 4.227 > F-table (2.975) and a significance level of 0.014 < 0.05.