Pengaruh CSR, Profitabilitas dan Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia

Fernianda Wahyu Ramadanthy (Universitas 17 Agustus 1945 Surabaya, Jawa Timur)
Titiek Rachmawati (Universitas 17 Agustus 1945 Surabaya, Jawa Timur)

Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

This study aimed to analyze the impact of corporate social responsibility (CSR), profitability, and environmental performance on company value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. A quantitative approach was employed. Secondary data included annual financial reports and sustainability reports from 2021 to 2024. The study population comprised 65 mining entities listed on the IDX, with a purposive sampling technique for 40 companies. Statistical data processing was performed using SPSS version 25. The study's main findings demonstrate that CSR, profitability, and environmental performance individually have a positive and significant impact on company value. Furthermore, when tested simultaneously, the three independent variables were shown to have a significant impact on company value