Nilai Perusahaan pada Industri Pertambangan dengan sudut pandang: CSR Disclosuredan Financial Distress

Nilai Perusahaan pada Industri Pertambangan dengan sudut pandang: CSR Disclosuredan Financial Distress

CSR Disclosure; Financial Distress; Firm Value

This research examinesthe effect of CSR disclosure and financial distress on company value in the mining industry for 2018-2022. This research method uses a quantitative approach with secondary data in annual reports and mining industry sustainability reports. Of the 63 miningindustry companies, the sample in this study was 35 mining companies,which were analyzed using panel data regression analysis assisted by reviews. The research results explain that CSR disclosure and financial distress simultaneously and significantly affectcompany value in the mining industry for the 2018-2022 period. Partially, CSR disclosure has a negative and significant effect on company value, and financial distress has a positive and significant effect on company value. This shows that the higher the CSR disclosure in the annual report, the lower the company value. Also, the higher the financial distress value using the Altman z-score ratio, the better the company value

Annisa Fitri Anggraeni1*, Ai Lastari2, Maria Lusiana Yulianti3,danIdham Ramadhan Rayi4

https://journals.telkomuniversity.ac.id/jaf/issue/view/332

Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti

16 April 2024

Fajar bagus W

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Indonesia

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