Green Accounting and Quality of Life: Evidence from Mining Companies in Indonesia
Abstract
This study aims to investigate the effect of environmental, social, and economic dimensions of green accounting on the quality of life of communities surrounding mining companies in Indonesia. The data were collected from the annual reports of mining companies listed in Indonesia. Using a purposive sampling technique, this study obtained 95 observations as the research sample. The data were analyzed using multiple linear regression with panel data and time-series approaches, processed with Stata 17. The findings reveal that the environmental dimension has a significant positive influence on quality of life, while the social and economic dimensions do not show a significant effect. These results suggest that environmentally responsible practices play a crucial role in improving community welfare around mining areas. The findings also provide insights for policymakers and companies to prioritize environmental management strategies, while encouraging further evaluation of social and economic initiatives to better enhance the quality of life of local communities.
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