The Influence of Social and Environmental Performance on Financial Performance of Mining Companies Listed on the Indonesia Stock Exchange in 2017-2021

Verawati Mur(1*), Masnawaty S(2), Sitti Hajerah Hasyim(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study aims: to find out how social and environmental performance influence financial performance in mining companies listed on the Indonesia Stock Exchange. The variable of this research is financial performance as the dependent variable (Y) which is measured using Return On Assets (ROA) and social performance as the independent variable (X1) which is measured using the Global Reporting Initiative (GRI), while environmental performance (X2) is measured using PROPER (Company Performance Rating Program in Environmental Management). The population used in this study is all mining sectors listed on the Indonesia Stock Exchange with a sample of five years starting from 2017-2021, namely 8 companies with a period of 5 years so that 40 samples were taken by purposive sampling. Data collection was carried out using documentation techniques. The data analysis technique used is descriptive statistical test, classical assumption test in the form of normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in the form of multiple linear regression analysis, partial test (t-test), and simultaneous test (f-test). The results of data analysis using multiple linear regression analysis obtained the equation Y = 1.191 + 0.023X1 + 0.163X2, which means that if social and environmental performance, then the value of the financial performance variable is 1.191.

Keywords


Social performance; Environment; Financial Performance.

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References


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