Siregar, Putri Adelia (2024) Analisis Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Biaya Lingkungan, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Sub-Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia. (Analysis of the Effect of Corporate Social Responsibility (CSR) Disclosure, Environmental Costs and Company Size on the Financial Performance of Mining Sub-Sector Manufacturing Companies Listed on the Indonesian Stock Exchange). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure, Environmental Costs, and Company Size on the Financial Performance of mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange. In this study using the type of quantitative data with the acquisition of secondary data derived from financial statements. Sampling using Purposive Sampling technique with 24 samples in this study. The method used in this study adopts the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to analyze the relationship between CSR disclosure, Environmental Costs and Company Size. The results of this study indicate that Corporate Social Responsibility (CSR) has a positive but insignificant effect on financial performance. While Environmental Costs and Company Size have a negative and significant effect on Financial Performance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Financial Performance, Corporate Social Responsibility (CSR), Environmental Costs, Company Size |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000096 Putri Addlia Siregar |
| Date Deposited: | 19 Aug 2024 03:17 |
| Last Modified: | 27 Aug 2024 07:23 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/31396 |
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