Pengaruh Carbon Emission Disclosure, Environmental Performance, Corporate Social Responsibility, Good Corporate Governance terhadap Financial Performance pada Perusahaan Sektor Pertambangan dan Energi yang terdaftar di BEI Periode 2021 -2023

Abstract

This study aims to analyze the effect of company characteristics carbon emission disclosure, environmental performance, corporate social responsibility, and good corporate governance) on financial performance in mining and energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The population of this study consists of 63 mining and energy companies listed on the Indonesia Stock Exchange during that period. The sampling technique used is purposive sampling, resulting in 30 companies with 90 units of analysis. This research uses secondary data. The results show that, simultaneously, carbon emission disclosure, environmental performance, corporate social responsibility, and good corporate governance affect financial performance in mining and energy sector companies listed on the Indonesia Stock Exchange during 2021–2023. Partially, carbon emission disclosure has a positive but insignificant effect on financial performance; environmental performance has a negative but insignificant effect on financial performance; corporate social responsibility has a negative and significant effect on financial performance; and good corporate governance has a positive but insignificant effect on financial performance.