Pengaruh CSR dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Pertambangan Di BEI 2020-2024
DOI:
https://doi.org/10.55606/jurima.v6i1.6923Keywords:
CSR costs, company size, financial performance, mining companiesAbstract
This study aims to analyze the influence of Corporate Social Responsibility (CSR) costs and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study used financial report data from thirteen companies over a five-year observation period. The analytical methods used included descriptive statistics, classical assumption tests, and panel data regression analysis to determine the relationship between the research variables. The results showed that CSR costs had a negative and significant effect on company financial performance, while company size had a positive and significant effect on financial performance. Simultaneously, both variables explained 54.1% of the variation in financial performance, thus deeming the research model suitable for use. These findings demonstrate the importance of companies managing social responsibility costs effectively and increasing business scale to strengthen financial performance. Therefore, the balance between implementing social responsibility and company growth is a crucial factor in supporting business sustainability and increasing the competitiveness of the mining industry in Indonesia.
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