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The IMPACT OF ENVIRONMENTAL AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Journal of Business Studies and Management Review · Vol. 9 No. 2 (2026) · hlm. 336–340

DOI
10.22437/jbsmr.v9i2.57356
ISSN
2597-6265, 2597-369X
Terbit
2026-06-30
Penerbit
Management Department, Faculty of Economics and Business, Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study examines the effect of environmental performance and financial performance on Corporate Social Responsibility (CSR) disclosure among consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Environmental performance was measured using the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) rating system, while financial performance was proxied by Return on Assets (ROA). CSR disclosure was measured using the GRI 4 framework. Using a purposive sampling technique, 24 companies were selected, yielding 72 observations. After outlier removal and data transformation, 57 valid observations were analysed using multiple linear regression with SPSS 27. Results showed that environmental performance and financial performance did not simultaneously exert a significant effect on CSR disclosure. The model explained only 7.7% of CSR disclosure variation (R² = 0.077), suggesting that institutional pressure, regulatory compliance, and stakeholder legitimacy are more decisive drivers of CSR disclosure than environmental or financial performance alone.

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  • Universitas Jambi
  • State University of Semarang
  • Andalas University
  • Institut Seni Indonesia Yogyakarta
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Hardiani HardianiUniversitas Jambi2
Al Parok Al ParokAfiliasi tidak diketahui2
Wiralestari WiralestariUniversitas Jambi2
Fredy OlimsarUniversitas Jambi2
Yuliana YulianaUniversitas Jambi2
NurhayaniAfiliasi tidak diketahui1
WiralestariAfiliasi tidak diketahui1
Rosmeli RosmeliUniversitas Jambi1
Novita EkasariUniversitas Jambi1
Haryadi HaryadiState University of Semarang1
Enggar Diah Puspa ArumUniversitas Jambi1
Afrizal AfrizalAndalas University1
Yulmardi YulmardiUniversitas Jambi1
Junaidi JunaidiInstitut Seni Indonesia Yogyakarta1
Yuliana YulianaUniversitas Jambi1
Edy ArisondhaUniversitas Jambi1
Riski HernandoUniversitas Jambi1
Nurhayani NurhayaniUniversitas Jambi1
Wira LestariAfiliasi tidak diketahui1
Novita Ekasari Dearmi ArtisAfiliasi tidak diketahui1
Iskandar SamUniversitas Jambi1
Zazatia ZazatiaUniversitas Jambi1
Muhammad Ariel Jackviando SitumorangUniversitas Jambi1
Yuliusman YuliusmanUniversitas Jambi1
Nita RianiAfiliasi tidak diketahui1
Muti'a AzkiaAfiliasi tidak diketahui1
Yudi YudiAfiliasi tidak diketahui1
mellyAfiliasi tidak diketahui1
Wiwik TiswiyantiUniversitas Jambi1
Melly Maragretha YuliantiUniversitas Jambi1
Wirmie Eka PutraUniversitas Jambi1
Delta Ferryandi WibowoAfiliasi tidak diketahui1
Yuliusman YuliusmanUniversitas Jambi1
Achmad HizaziAfiliasi tidak diketahui1
Yosi Eka SaputriAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jbsmr/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">The IMPACT OF ENVIRONMENTAL AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE </dc:title>
	<dc:creator xml:lang="en">Rania Kharissa Lutfia, Nyimas</dc:creator>
	<dc:creator xml:lang="en">Friyani, Rita</dc:creator>
	<dc:creator xml:lang="en">Dian Maisyarah, Nyimas</dc:creator>
	<dc:subject xml:lang="en">Corporate Social Responsibility Disclosure</dc:subject>
	<dc:subject xml:lang="en">Environmental Performance</dc:subject>
	<dc:subject xml:lang="en">Financial Performance</dc:subject>
	<dc:subject xml:lang="en">PROPER</dc:subject>
	<dc:subject xml:lang="en">Return On Assets</dc:subject>
	<dc:description xml:lang="en">This study examines the effect of environmental performance and financial performance on Corporate Social Responsibility (CSR) disclosure among consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Environmental performance was measured using the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) rating system, while financial performance was proxied by Return on Assets (ROA). CSR disclosure was measured using the GRI 4 framework. Using a purposive sampling technique, 24 companies were selected, yielding 72 observations. After outlier removal and data transformation, 57 valid observations were analysed using multiple linear regression with SPSS 27. Results showed that environmental performance and financial performance did not simultaneously exert a significant effect on CSR disclosure. The model explained only 7.7% of CSR disclosure variation (R² = 0.077), suggesting that institutional pressure, regulatory compliance, and stakeholder legitimacy are more decisive drivers of CSR disclosure than environmental or financial performance alone.</dc:description>
	<dc:publisher xml:lang="en">Management Department, Faculty of Economics and Business, Universitas Jambi</dc:publisher>
	<dc:date>2026-06-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jbsmr/article/view/57356</dc:identifier>
	<dc:identifier>10.22437/jbsmr.v9i2.57356</dc:identifier>
	<dc:source xml:lang="en">Journal of Business Studies and Management Review; Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026; 336-340</dc:source>
	<dc:source>2597-6265</dc:source>
	<dc:source>2597-369X</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jbsmr/article/view/57356/24688</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Nyimas Rania Kharissa Lutfia, Rita Friyani, Nyimas Dian Maisyarah</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>