PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
DOI:
https://doi.org/10.25170/jak.v20i2.8021Keywords:
environmental performance, profitability, leverage, corporate social responsibility disclosureAbstract
This study aims to analyze the relationships between environmental performance, profitability, and leverage as they pertain to CSR disclosure by basic materials sector enterprises listed on the Indonesia Stock Exchange from 2020 to 2023. This study employs a quantitative approach, drawing on secondary data retrieved from sustainability reports and annual reports. Of the 16 organizations tracked over 4 years, 64 firm-year observations were selected through purposive sampling. To analyze the data, multiple linear regression is used. Environmental performance, profitability, and leverage have a substantial effect on CSR disclosure, the results show. The irregular distribution of companies that release sustainability reports and participate in the PROPER grading program is to blame for the tiny sample size. Implications for management from this research highlight the necessity of stronger financial management and improved environmental performance to raise the bar for CSR disclosure transparency and quality.
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