Published: 2024-06-01
Pengaruh Environmental Performance, Return On Asset dan Environmental Cost terhadap Corporate Social Responsibility Disclosure (Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2022)
DOI: 10.35870/jemsi.v10i3.2487
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Environmental Performance, Return On Asset dan Environmental Cost terhadap Corporate Social Responsibility Disclosure Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2022. Metode penelitian yang dipergunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Hasil penelitian secara parsial diperoleh dimana Environmental Performance berpengaruh terhadap Corporate Social Responsibility Disclosure, Return On Asset tidak berpengaruh terhadap Corporate Social Responsibility Disclosure serta Environmental Cost berpengaruh terhadap Corporate Social Responsibility Disclosure. Hasil penelitian secara simultan diperoleh Environmental Performance, Return On Asset dan Environmental Cost berpengaruh terhadap Corporate Social Responsibility Disclosure
Keywords
Environmental Performance, Return On Asset, Environmental Cost, CSR Disclosure
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 3 (2024)
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Section: Articles
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Published: 2024-06-01
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/jemsi.v10i3.2487
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No author biographies available.
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