Pengaruh Corporate Social Responsibility (CSR), Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2024

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), Environmental Performance, and Company Size on the Financial Performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The data used is secondary data obtained from the company's financial statements, annual reports, and sustainability reports published on their official websites. The purposive sampling method was employed, with a total of 55 samples from 11 mining companies. The results of this study indicate that CSR has a significant positive effect on the company's Financial Performance, suggesting that companies that engage in responsible business practices tend to experience better financial outcomes. However, Environmental Performance and Company Size were found not to have a significant effect on the Financial Performance of the companies. Furthermore, when considering CSR, Environmental Performance, and sustainability report disclosure together, they did not significantly impact the financial performance of the mining companies listed on the IDX during the study period. This suggests that other factors may influence financial performance more directly.