Jurnal Akuntansi dan Keuangan
Vol 12, No 1 (2024): Maret 2024

Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies

Yunita, Nur Afni (Unknown)
juliani, Juliani (Unknown)
Naz'aina, Naz'aina (Unknown)
yusra, Muhammad (Unknown)

Article Info

Publish Date
21 Jul 2024

Abstract

This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Malikussaleh

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...