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All Journal Jurnal Wira Ekonomi Mikroskil
Mentari Dwi Aristi
Universitas Muhammdiyah Riau
Economics, Econometrics & Finance

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Pengaruh Biaya Lingkungan dan Corporate Social Responsibility Terhadap Kinerja Keuangan Ayu Lestari Tambunan; Mentari Dwi Aristi; Zul Azmi
Jurnal Wira Ekonomi Mikroskil Vol 13, No 1 (2023): Volume 13 Nomor 1 Edisi April 2023
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v13i1.936

Abstract

This study aims to identify the effect of environmental costs and corporate social responsibility on financial performance over the 2016-2020 period. A quantitative research approach is applied to objects of observation in the mining sector listed on the Indonesia Stock Exchange, with a total sample of 40 which can be accessed via www.idx.co.id. With the technique of testing data multiple regression test hypothesis testing is carried out. The results of the study show that financial performance is affected by environmental costs in the mining sector in 2016-2020, while corporate social responsibility has no significant effect on financial performance in the mining sector in 2016-2020.
Co-Authors Ayu Lestari Tambunan Azmi, Zul