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All Journal Transformasi: Journal of Economics and Business Management Jurnal Manajemen Dan Bisnis Ekonomi
Putri Adelia Siregar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Transformasi: Journal of Economics and Business Management

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Pengaruh Corporate Social Responsibility, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Putri Adelia Siregar; Achmad Maqsudi
Transformasi: Journal of Economics and Business Management Vol. 3 No. 1 (2024): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i1.1431

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure, Environmental Costs, and Company Size on the Financial Performance of mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange. In this study using the type of quantitative data with the acquisition of secondary data derived from financial statements. Sampling using Purposive Sampling technique with 32 samples in this study. The method used in this study adopts the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to analyze the relationship between CSR disclosure, Environmental Costs and Company Size. The results of this study indicate that Corporate Social Responsibility (CSR) has a positive but insignificant effect on financial performance. While Environmental Costs and Company Size have a negative and significant effect on Financial Performance.
Co-Authors Achmad Maqsudi Eva Sriwiyanti Nadila Safira Girsang Sifa Aulia Shafira Guechi