Analisis Pengaruh Pengungkapan Emisi CO2, Kinerja Lingkungan, Intensitas Modal, Kinerja Sosial dan Ukuran Perusahaan Terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Abstract

This study aims to analyze the effect of CO2 emission disclosure, environmental performance, capital intensity, social performance, and firm size on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020-2024 рeriod. This research employs a quantitative approach using secondary data over a five-year period. The study population consists of 63 companies, with a purposive sampling technique producing a total of 17 samples analyzed using panel data regression estimation. The results indicate that CO2 emission disclosure has a significant effect on financial performance; environmental performance has an effect on financial performance; capital intensity influences financial performance; social performance has no effect on financial performance; and firm size has a significant effect on financial performance.