PENGARUH PENGUNGKAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Perusahaan Pertambangan Batu Bara yang Terdaftar di BEI Tahun 2020-2022

This research aims to examine and prove empirically the effect of green accounting disclosure on profitability. The population in this research is coal mining companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 18 companies. The sampling technique was purposive sampling and a sample of 6 companies was obtained. This type of research is associative research and the data used is secondary data. This research uses data analysis using the SEM-PLS method with the help of the SmartPLS version 3 tool. The results of this research show that green accounting disclosure has an effect on company profitability.