PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN
PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2022
Keywords:
Financial Performance, Corporate Social Responsibility, Environmental Costs, Environmental PerformanceAbstract
This research aims to test and analyze the influence of Corporate Social Responsibility (CSR), Environmental Costs and Environmental Performance on Financial Performance. The population in this research is 63 mining companies that have been listed on the Indonesia Stock Exchange for the 2016- 2022 period. The samples in this research were 63 samples from 9 companies. The method used in sampling this research was the purposive sampling method. This research data was collected by analyzing financial reports which were then processed using multiple linear regression analysis tests with the help of SPSS. The results of this research state that: Corporate Social Responsibility (CSR) has a positive effect on financial performance. environmental costs and environmental performance have no effect on financial performance.
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