August 11, 2025

The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange

Key Points

Financial performance, indicated by return on assets, remains unaffected by corporate social responsibility disclosure.
Data analysis highlighted a lack of significant effects over the observation period from 2019 to 2021.
Multiple linear regression and hypothesis testing were employed to analyze data from selected mining companies.
These findings suggest that company size may not lead to notable improvements in financial outcomes.

Abstract

Testing and analyzing the impact of company size and corporate social responsibility (CSR) disclosure on return on assets (ROA) in mining businesses listed on the Indonesia Stock Exchange between 2019 and 2021 was the aim of this study. Ten businesses that satisfied the requirements based on the purposive sampling method made up the research sample, out of the 54 enterprises that made up the population. After three years of observation, thirty data analyses were produced for this study. methods for analyzing data using multiple linear regression, descriptive statistics, hypothesis testing, and traditional assumption testing. The findings demonstrated that the financial performance predicted by ROA is not significantly improved by Corporate Social Responsibility (CSR) disclosure. Furthermore, there is no discernible positive impact of company size on ROA.

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