Jurnal Wira Ekonomi Mikroskil
Vol 13, No 1 (2023): Volume 13 Nomor 1 Edisi April 2023

Pengaruh Biaya Lingkungan dan Corporate Social Responsibility Terhadap Kinerja Keuangan

Ayu Lestari Tambunan (Universitas Muhammdiyah Riau)
Mentari Dwi Aristi (Universitas Muhammdiyah Riau)
Zul Azmi (Universitas Muhammdiyah Riau)



Article Info

Publish Date
08 May 2023

Abstract

This study aims to identify the effect of environmental costs and corporate social responsibility on financial performance over the 2016-2020 period. A quantitative research approach is applied to objects of observation in the mining sector listed on the Indonesia Stock Exchange, with a total sample of 40 which can be accessed via www.idx.co.id. With the technique of testing data multiple regression test hypothesis testing is carried out. The results of the study show that financial performance is affected by environmental costs in the mining sector in 2016-2020, while corporate social responsibility has no significant effect on financial performance in the mining sector in 2016-2020.

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Journal Info

Abbrev

jwem

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Wira Ekonomi Mikroskil (JWEM) merupakan salah satu publikasi ilmiah yang diterbitkan oleh Lembaga Penelitian & Pengabdian kepada Masyarakat (LPPM) Universitas Mikroskil Medan, diharapkan dapat menjadi media dalam menuangkan ide dan pemikiran dalam bidang Ekonomi, Manajemen, Akuntansi, dan ...