Green accounting reflects a company’s capability to address and minimise various environmental issues. This study aims to determine and analyse the effect of green accounting implementation on the performance of mining companies in Indonesia. Green accounting is evaluated using the Company Performance Rating Programme in Environmental Management (PROPER), while company performance is measured through Return on Assets (ROA) and Return on Equity (ROE). This quantitative research uses secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange. A purposive sampling technique was employed, resulting in a sample of 164 companies. The data were analysed using SPSS. The findings reveal that green accounting has a significant effect on ROA but no significant effect on ROE. These results suggest that green accounting can enhance asset efficiency and improve short-term profitability. However, its impact on return on equity investment may take longer to materialise, indicating a delayed effect on long-term profitability. The study highlights the importance of environmental cost efficiency as a basis for future financial performance.