Kinerja Lingkungan, Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Pertambangan

Neks Triani (Universitas Sembilanbelas November Kolaka)
Sabarudin (Universitas Sembilanbelas November Kolaka)
sasmita Nabila Syahrir (Universitas Sembilanbelas November Kolaka)
Elpa Parinding (Universitas Sembilanbelas November Kolaka)
Riad Afrillah (Universitas Sembilanbelas November Kolaka)

Owner : Riset dan Jurnal Akuntansi
Vol. 9 No. 2 (2025): Artikel Riset April 2025

This study aims to ascertain how mining industry profitability is impacted by corporate social responsibility and environmental performance. This quantitative study looks at how mining companies' profitability is affected by corporate social responsibility (CSR) and environmental performance (PROPER). The study's sample consisted of Indonesian public mining businesses that were listed between 2020 and 2023 on the Indonesia Stock Exchange. Eleven  businesses in the mining industry served as the study's samples. Regression with fixed, random, and common effect models were used to analyze the study. The study's findings showed no correlation between profitability and environmental performance (PROPER), indicating that the Ministry of Environment's environmental performance standards have no effect on profitability.