Manik, Nita (2025) Pengaruh Biaya Lingkungan, Green Investment, Pengungkapan Corporate Social Responsibility dan Financial Constraints terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effect of environmental costs, green investment, corporate social responsibility disclosure, and financial constraints on financial performance. The objects of the study were companies in the Mining Sector listed on the Indonesia Stock Exchange (IDX). The sample selected using a purposive sampling method and obtained 18 companies. Data analysis used in this study used Panel Data Regression, and secondary data obtained from the company's annual financial reports and sustainability reports for the period 20192023. Based on the results of the study, it shows that the variables of corporate social responsibility disclosure and financial constraints have a partial influence on financial performance. Meanwhile, the variables of environmental costs and green investment do not have a partial influence on financial performance. Simultaneously, the variables of environmental costs, green investment and corporate social responsibility disclosure, and financial constraints have a partial influence on financial performance.

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