Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Media Mahardhika
Vidya Artika Kurniawati Kurniawati
Universitas Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI Vidya Artika Kurniawati Kurniawati; Susi Handayani
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1532

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on profitability, with environmental performance as a mediating variable, in the manufacturing sector during the 2021-2024 period. The research method employed a quantitative approach, using multiple linear regression analysis and the Sobel test to examine the mediating role. The results indicate that CSR disclosure has no effect on corporate profitability. However, CSR disclosure has a significant effect on environmental performance. Conversely, environmental performance was found to have no effect on profitability, and environmental performance was unable to mediate the relationship between CSR disclosure and corporate profitability. This study contributes to understanding the relationship between CSR and profitability, providing perspective that other factors beyond the research model influence corporate profitability. Keywords: Corporate Social Responsibility, Profitability, Environmental Performance, Global Reporting Initiative, Return On Asset, PROPER.
Co-Authors Susi Handayani