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All Journal Balance : Jurnal Akuntansi dan Manajemen Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Ulayya, Ulilla
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MINING SECTOR : A FINANCIAL PERFORMANCE APPROACH Insani, Natasya; Hamdani, Deni; Ulayya, Ulilla
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.1095

Abstract

Obtaining the greatest profit or profit with the fewest expenses is the primary objective of any business. Companies frequently ignore the effects of their operations in the workplace, such as the social and environmental repercussions that lead to interpersonal disputes. Consequently, locals frequently express their displeasure with the company's administration through protests and rallies. With a focus on mining businesses, this study seeks to demonstrate the partial and simultaneous influence of public share ownership, debt to equity ratio, company size, and net profit margin on CSR disclosure. A quantitative technique combining a descriptive and verification methodology was employed in this study. Multiple linear regression analysis was used for the statistical testing; at a significance level of 0.05, the f-test and the t-test were used to evaluate simultaneous effects and partial effects, respectively. The findings, It has been demonstrated through statistical testing that public shareholders, debt to equity ratio and company size has significantly and favourably affects corporate social responsibility disclosure. It has been only net profit margin has little bearing on corporate social responsibility disclosure. Simultaneous, firm size, net profit margin, debt-to-equity ratio, and public shareholders affect corporate social responsibility disclosure.
Pengaruh Kepemilikan Saham Publik, Debt to Asset Ratio, Firm Size, dan Net Profit Margin Terhadap Corporate Social Responsibility pada Perusahaan Sektor Pertambangan Yang terdaftar Di Bursa Efek Indonesia (BEI) Ulayya, Ulilla; Kasir, Kasir
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1024

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan saham publik, debt to asset ratio, firm size, dan net profit margin terhadap pengungkapan corporate social responsibility (CSR) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. CSR memiliki urgensi khusus, mengingat dampak dari aktivitas pertambangan terhadap sosial dan lingkungan sangat besar.  Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif, berdasarkan data laporan keuangan perusahaan selama periode 2019 hingga 2024. Melalui teknik purposive sampling, diperoleh enam perusahaan sebagai sampel penelitian. Hasil analisis regresi menunjukkan bahwa secara simultan, keempat variabel independen berpengaruh terhadap pengungkapan CSR. Namun secara parsial, hanya debt to asset ratio yang menunjukan pengaruh signifikan dengan koefisien -0,652, menandakan hubungan negatif antara tingkat utang dan pengungkapan CSR. Temuan ini menunjukan pentingnya struktur keuangan perusahaan dalam mendorong akuntabilitas sosial di sektor industri yang memiliki tingkat risiko tinggi.   This study investigates the influence of public share ownership, debt to asset ratio, firm size, and net profit margin on corporate social responsibility (CSR) disclosure among mining companies listed on the Indonesia Stock Exchange. A quantitative approach was applied, using descriptive and verification methods, with financial data collected from the 2019 to 2024 reporting periods. A purposive sampling method resulted in a final sample of six companies. The analysis reveals that, overall, the examined variables jointly affect CSR disclosure. However, only the debt to asset ratio was found to have a distinct individual influence, while the others showed no notable impact. These findings underscore the role of financial structure—particularly leverage—in shaping a company’s commitment to CSR disclosure, suggesting that internal financial health may carry more weight than ownership composition, size, or profitability when it comes to transparency in sustainability practices.  
Co-Authors Hamdani, Deni Insani, Natasya Kasir Kasir