PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2020-2024

Tia Viranda; Nini Sumarni; Yenti Astarie Dewi; Novera Martilova

doi:10.1801/avafvp71

Penulis

Tia Viranda Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia Penulis
Nini Sumarni Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia Penulis
Yenti Astarie Dewi Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia Penulis
Novera Martilova Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia Penulis

DOI:

https://doi.org/10.1801/avafvp71

Kata Kunci:

CSR, Environmental Performance, Financial Performance, ROA, GRI, PROPER"

Abstrak

This study examines the impact of Corporate Social Responsibility (CSR) disclosure and environmental performance on financial performance of companies listed on the Indonesia Stock Exchange (IDX). CSR is measured using a disclosure index based on the Global Reporting Initiative (GRI) guidelines, while environmental performance is evaluated through PROPER ownership and environmental activities reported by the company. Return on Assets (ROA) is used as an indicator to measure financial performance. Understanding the extent to which CSR disclosure and environmental performance can influence financial performance is crucial, especially for companies in the mining sector. This study employs a quantitative approach with secondary data obtained from annual reports and sustainability reports. The sample is determined through purposive sampling, consisting of 62 observations from nine companies over a five-year period. Analysis is conducted using multiple linear regression with the assistance of IBM SPSS version 24. The results show that CSR disclosure has a significant impact on financial performance, with a t-count value of 3.386 greater than the t-table value of 2.01808 and a significance value of 0.02, which is less than 0.05. In contrast, environmental performance does not have a significant impact on financial performance, as indicated by a t-count value of 1.554, which is less than the t-table value of 2.01808, and a significance value of 0.128, which is greater than 0.05."

Unduhan

Data unduhan tidak tersedia.

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