PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) GOOD CORPORATE GOVERNANCE (GCG) INTELECTUAL CAPITAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN

Abstract

This research is a quantitative study which aims to determine the influence of the Implementation of Corporate Social Responsibility (Csr), Good Corporate Governance (GCG), Intellectual Capital and Environmental Performance on Financial Performance (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period) . The sample in this research is a mining company using a purposive sampling method so that there are 24 samples with 4 years of observation (96 observation data). This research uses secondary data obtained through company annual reports. Data analysis uses the help of panel data regression using the E-views 12 application. The results of this research show that partially only the Intellectual Capital variable has a significant effect on Financial Performance. Meanwhile, the variables Corporate Social Responsibility (Csr), Good Corporate Governance (GCG) and Environmental Performance have no effect on Financial Performance.