ABSTRACT : This study aims to analyze the effect of green accounting, financial performance on company value with profitability as an intervening variable in mining sector companies listed on the IDX in 2018-2021. This research population is mining sector companies listed on the IDX by disclosing SR and getting a proper The research sampling technique is to use the purposive sampling method, where the sample is selected on the basis of the suitability of sample characteristic with the specified sample selection criteria. Data analysis in this study uses SEM (Structural Equation Modeling) analysis using Smart PLS software version 4. The results of this study show that: 1) Green accounting has an influence on profitability; 2) Financial performance affects profitability; 3) Green accounting affects the value of the company; 4) Financial performance affects the value of the company; 5) Profitability has no influence on the value of the company; 6) Profitability cannot mediate between green accounting and company value; and 7) Profitability cannot mediate between financial performance and company value.

Keywords: Green Accounting, Financial Performance, Profitability, Company Value