Jurnal Akuntansi dan Keuangan
Vol 17, No 1 (2026): Maret

Pengaruh Pengungkapan Corporate Social Responsibility Dan Kinerja Lingkungan Terhadap Return On Asset

Insani, Nur Afifah (Universitas Singaperbangsa Karawang)
Huda, Syamsul (Unknown)



Article Info

Publish Date
31 Mar 2026

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.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain ...