Pendas : Jurnah Ilmiah Pendidikan Dasar
Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release

PENGARUH PENGUNGKAPAN LINGKUNGAN BERBASIS GRI DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI

Ardelia Nopianti (Unknown)
Meliana Puspitasari (Unknown)
Awaliawati Rachpriliani (Unknown)

Article Info

Publish Date
19 Jun 2026

Abstract

This study analyzed 195 mining issuers' data from the Indonesia Stock Exchange (IDX) for the 2020–2024 period using multiple linear regression to examine the effect of environmental disclosure (GRI index) and company size (ln total assets) on ROA, ROE, and NPM. Partial test results indicate that environmental disclosure has no effect, while company size has a significant negative effect. Simultaneous test results confirm that both variables jointly influence financial performance. This finding suggests that the benefits of environmental disclosure are not readily apparent, while large-scale companies tend to experience decreased profitability due to high operational costs in the short term.

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Journal Info
Pendas : Jurnah Ilmiah Pendidikan Dasar
Website

Abbrev

pendas

Publisher

Universitas Pasundan

Subject

Other

Description

Pendas : Jurnah Ilmiah Pendidikan Dasar is a journal published twice a year, namely in June and December that aims to be a forum for scientific publications to pour ideas and studies complemented with the results of research related to primary school education. To achieve this, basic education ...