PENGARUH CSR, INTELLECTUAL CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023

Abstrak

This study aims to analyze the effect of Corporate Social Responsibility (CSR), Intellectual Capital, and Environmental Performance on the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quantitative approach with explanatory research design was used, utilizing secondary data from financial reports analyzed through multiple linear regression using SPSS V29. The results reveal that CSR and Intellectual Capital significantly affect profitability, while Environmental Performance does not. Simultaneously, the three independent variables contribute significantly to profitability, with a coefficient of determination (R Square) of 0.407, indicating that 40.7% of the variability in profitability is explained by these variables. This study contributes to understanding the strategic importance of CSR and Intellectual Capital in enhancing profitability and enriches the literature on sustainability-based corporate management.

Kata kunci

• Akuntansi
• Corporate Social Responsibility
• Kinerja Keuangan
• Pengungkapan CSR
• Profitabilitas