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All Journal Jurnal Akuntansi dan Keuangan
Insani, Nur Afifah
Universitas Singaperbangsa Karawang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengungkapan Corporate Social Responsibility Dan Kinerja Lingkungan Terhadap Return On Asset Insani, Nur Afifah; Huda, Syamsul
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4786

Abstract

This study aims to analyze and test both partially and simultaneously the effect of corporate social responsibility disclosure and environmental performance on return on assets in companies within the metals and minerals subsectors listed on the Indonesia Stock Exchange from 2020 to 2023. The population in this study consists of 35 companies in the metals and minerals subsectors listed on the Indonesia Stock Exchange during the 2020 to 2023 period. The sampling technique used is purposive sampling . Data analysis methods include descriptive and verificative analysis, with hypothesis testing conducted using multiple linear regression with SPPS Version 26. The results indicate that (1) corporate social responsibility disclosure partially affects return on assets, (2) environmental performance partially does not affect return on assets, and (3) corporate social responsibility disclosure and environmental performance simultaneously affect return on assets.
Co-Authors Syamsul Huda