PENGARUH KINERJA LINGKUNGAN DAN TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

This research investigates how environmental performance and the
application of sound corporate governance practices influence earnings
quality among coal mining firms listed on the Indonesia Stock Exchange
over the 2020–2024 period. The data were obtained from sustainability
reports, annual reports, and the Corporate Performance Rating
Assessment Program (PROPER), then processed using WarpPLS 8.0 for
analysis. The empirical findings reveal that environmental performance
does not show a statistically meaningful association with earnings quality.
Conversely, the implementation of Good Corporate Governance (GCG) is
proven to exert a positive and significant influence on the improvement of
earnings quality. This outcome highlights the importance of governance
structures and oversight mechanisms in maintaining the credibility and
dependability of financial statements. For broader and more
representative insights, subsequent studies are encouraged to consider
different proxies in measuring environmental performance and to involve
a wider research sample in order to enrich the robustness of the findings.