Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Bisnis Indonesia
Wahyuni, Trie Helza
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effects of Corporate Social Responsibility, Financial Slack, And Environmental Costs on Financial Performance Wahyuni, Trie Helza; Aira, Aras
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.465

Abstract

Purpose: This study aims to analyze the effects of corporate social responsibility, financial slack, and environmental costs on financial performance. The population in this study consists of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Methodology: A quantitative approach was used, and the sample in this study consisted of 13 companies listed on the Indonesia Stock Exchange for the period 2022-2024, which were determined using purposive sampling. Results: The panel data regression analysis results showed that the environmental cost variable affected financial performance, whereas corporate social responsibility and financial slack did not. Conclusions: Financial slack and environmental costs, particularly CSR, play a significant role in improving financial performance in the coal mining sector. Limitations: This study is limited to the coal mining sector, a short observation period (2022–2024), and selected financial ratios, which may not fully cover all the determinants of financial performance. Contribution: This study contributes to the literature by providing empirical evidence on the determinants of financial performance in the coal mining sector, which serves as a useful guide for investors in corporate decision-making.
Co-Authors Aras Aira