The effect of corporate social responsibility and environmental cost on financial performance

Abstract

This study aimed to examine the effect of corporate social responsibility and environmental cost on financial performance. The companies studied included 117 manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016–2018. Researchers determined these samples using purposive sampling with some criteria. The data analysis comprised of regression analysis. The results showed that corporate social responsibility positively impacts financial performance, while environmental cost negatively impacts financial performance.