Because she couldn't. Kaga was sunk first of the two. Here you see Akagi trying to tow Kaga only to get bombed. Kaga is nowhere to be seen when Akagi asks to be scuttled. She couldn't protect Kaga, and Akagi burned for hours. She was done, but needed help to sink. Poor Miakaze has to "do the honors".
The hope is that Fubuki will not have to "do the honors" in Miakaze's place.
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