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All Journal International Journal of Environmental, Sustainability, and Social Science
BAKRY, Muhammad Iqbal
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Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange NOVITA, Nur Indah Dwi; BAKRY, Muhammad Iqbal; JURANA, Jurana; MULIATI, Muliati; INDRIASARI, Rahayu; MAYAPADA, Arung Gihna
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 3 (2025): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i3.1422

Abstract

Testing and analyzing the impact of company size and corporate social responsibility (CSR) disclosure on return on assets (ROA) in mining businesses listed on the Indonesia Stock Exchange between 2019 and 2021 was the aim of this study. Ten businesses that satisfied the requirements based on the purposive sampling method made up the research sample, out of the 54 enterprises that made up the population. After three years of observation, thirty data analyses were produced for this study. methods for analyzing data using multiple linear regression, descriptive statistics, hypothesis testing, and traditional assumption testing. The findings demonstrated that the financial performance predicted by ROA is not significantly improved by Corporate Social Responsibility (CSR) disclosure. Furthermore, there is no discernible positive impact of company size on ROA.
Co-Authors Arung Gihna Mayapada Muliati Muliati, Muliati NOVITA, Nur Indah Dwi Nurdin, Jurana Rahayu Indriasari