Transformasi: Journal of Economics and Business Management
Vol. 3 No. 1 (2024): March : Journal of Economics and Business Management

Pengaruh Corporate Social Responsibility, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan

Putri Adelia Siregar (Unknown)
Achmad Maqsudi (Unknown)



Article Info

Publish Date
26 Mar 2024

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.

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Journal Info

Abbrev

Transformasi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and ...