Financial performance of mining companies in relation to corporate social responsibility

Nustini, Yuni and Hardinto, Wirawan and Putri, Anastasya (2024) Financial performance of mining companies in relation to corporate social responsibility. In: International Conference On Accounting & Business (ICAB) 2024, 18-19 Sept 2024, Universiti Teknologi MARA, Perak Branch Tapah Campus.

Abstract

The purpose of this research is to explore the impact of corporate social responsibility (CSR) on the financial performance of mining companies. Population of the study includes mining firms listed on the Indonesia Stock Exchange (IDX) between 2017-2021. The sample was selected through purposive sampling, consists of 38 mining companies during the year 2017 to 2021. The number of data collected and furtherly analyzed were 178. SPSS version 29 was used to perform multiple regression and two mean differences tests. The analysis was performed using multiple linear regression, with IBM SPSS Version 29 serving as the data processing tool. The results indicate that both economic and social CSR have a positive significant impact on a company's financial performance, while environmental CSR does not have any such impact.

Metadata

Item Type: Conference or Workshop Item (Paper)
Creators:
Creators
Email / ID Num.
Nustini, Yuni
903120102@uii.ac.id
Hardinto, Wirawan
UNSPECIFIED
Putri, Anastasya
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Cooperation. Cooperative societies
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
Divisions: Universiti Teknologi MARA, Perak > Tapah Campus > Faculty of Accountancy
Journal or Publication Title: e-Proceedings International Conference On Accounting & Business (ICAB) 2024
Event Title: International Conference On Accounting & Business (ICAB) 2024
Event Dates: 18-19 Sept 2024
Page Range: pp. 420-433
Keywords: Economic-CSR, Social-CSR, Environmental-CSR, Financial-performance
Date: 2024
URI: https://ir.uitm.edu.my/id/eprint/134259
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