{"id":"https://openalex.org/W4384567252","doi":"https://doi.org/10.33508/jima.v12i1.4758","title":"PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN","display_name":"PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN","publication_year":2023,"publication_date":"2023-06-01","ids":{"openalex":"https://openalex.org/W4384567252","doi":"https://doi.org/10.33508/jima.v12i1.4758"},"language":"en","primary_location":{"id":"doi:10.33508/jima.v12i1.4758","doi":"https://doi.org/10.33508/jima.v12i1.4758","is_oa":true,"landing_page_url":"https://doi.org/10.33508/jima.v12i1.4758","pdf_url":"http://journal.wima.ac.id/index.php/JIMA/article/download/4758/3354","source":{"id":"https://openalex.org/S4387288360","display_name":"Jurnal Ilmiah Mahasiswa Akuntansi","issn_l":"2303-1727","issn":["2303-1727"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1325598122","host_organization_name":"Universitas Katolik Widya Mandala Surabaya","host_organization_lineage":["https://openalex.org/I1325598122"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Mahasiswa Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://journal.wima.ac.id/index.php/JIMA/article/download/4758/3354","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092487737","display_name":"Asriyanti Kaat","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1325598122","display_name":"Universitas Katolik Widya Mandala Surabaya","ror":"https://ror.org/00efxp054","country_code":"ID","type":"education","lineage":["https://openalex.org/I1325598122"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Asriyanti Kaat","raw_affiliation_strings":["Widya Mandala Catholic University Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Widya Mandala Catholic University Surabaya","institution_ids":["https://openalex.org/I1325598122"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5031167417","display_name":"Sofian Sofian","orcid":"https://orcid.org/0000-0002-2650-7171","observed_orcids":["https://orcid.org/0000-0002-2650-7171","https://orcid.org/0000-0003-3365-8901"]},"institutions":[{"id":"https://openalex.org/I1325598122","display_name":"Universitas Katolik Widya Mandala Surabaya","ror":"https://ror.org/00efxp054","country_code":"ID","type":"education","lineage":["https://openalex.org/I1325598122"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sofian Sofian","raw_affiliation_strings":["Widya Mandala Catholic University Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Widya Mandala Catholic University Surabaya","institution_ids":["https://openalex.org/I1325598122"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I1325598122"],"apc_list":null,"apc_paid":null,"fwci":4.2717,"has_fulltext":true,"cited_by_count":29,"citation_normalized_percentile":{"value":0.93968598,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":100},"biblio":{"volume":"12","issue":"1","first_page":"13","last_page":"27"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.875,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.875,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.06129999831318855,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.03280000016093254,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.9919999837875366},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":1.0},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9929999709129333},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9940000176429749},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8960000276565552}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8151847720146179},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.7687391042709351},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6901803016662598},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6570183038711548},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.6106089949607849},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5574303269386292},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.5166769027709961},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.4882092773914337},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.4699951112270355},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.44539549946784973},{"id":"https://openalex.org/C2778631480","wikidata":"https://www.wikidata.org/wiki/Q17143022","display_name":"Research Object","level":2,"score":0.4367637634277344},{"id":"https://openalex.org/C2776356880","wikidata":"https://www.wikidata.org/wiki/Q5381206","display_name":"Environmental data","level":2,"score":0.4115844964981079},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3206825256347656},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1744244396686554},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.17389044165611267},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.151300311088562},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.12521183490753174},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10361400246620178},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.06719228625297546},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.06682699918746948},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.33508/jima.v12i1.4758","doi":"https://doi.org/10.33508/jima.v12i1.4758","is_oa":true,"landing_page_url":"https://doi.org/10.33508/jima.v12i1.4758","pdf_url":"http://journal.wima.ac.id/index.php/JIMA/article/download/4758/3354","source":{"id":"https://openalex.org/S4387288360","display_name":"Jurnal Ilmiah Mahasiswa Akuntansi","issn_l":"2303-1727","issn":["2303-1727"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1325598122","host_organization_name":"Universitas Katolik Widya Mandala Surabaya","host_organization_lineage":["https://openalex.org/I1325598122"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Mahasiswa Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:ojs.jurnal.wima.ac.id:article/4758","doi":null,"is_oa":true,"landing_page_url":"https://journal.ukwms.ac.id/index.php/JIMA/article/view/4758","pdf_url":"https://journal.ukwms.ac.id/index.php/JIMA/article/download/4758/3354","source":{"id":"https://openalex.org/S4387288360","display_name":"Jurnal Ilmiah Mahasiswa Akuntansi","issn_l":"2303-1727","issn":["2303-1727"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1325598122","host_organization_name":"Universitas Katolik Widya Mandala Surabaya","host_organization_lineage":["https://openalex.org/I1325598122"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.33508/jima.v12i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.33508/jima.v12i1.4758","doi":"https://doi.org/10.33508/jima.v12i1.4758","is_oa":true,"landing_page_url":"https://doi.org/10.33508/jima.v12i1.4758","pdf_url":"http://journal.wima.ac.id/index.php/JIMA/article/download/4758/3354","source":{"id":"https://openalex.org/S4387288360","display_name":"Jurnal Ilmiah Mahasiswa Akuntansi","issn_l":"2303-1727","issn":["2303-1727"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1325598122","host_organization_name":"Universitas Katolik Widya Mandala Surabaya","host_organization_lineage":["https://openalex.org/I1325598122"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Mahasiswa Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4384567252.pdf","grobid_xml":"https://content.openalex.org/works/W4384567252.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W1533723432","https://openalex.org/W2146987790","https://openalex.org/W2899513281","https://openalex.org/W3118568870","https://openalex.org/W3128555218","https://openalex.org/W4313229967"],"related_works":["https://openalex.org/W7217820390","https://openalex.org/W4376505377","https://openalex.org/W7217927876","https://openalex.org/W4225147821","https://openalex.org/W7218021205","https://openalex.org/W7125706184","https://openalex.org/W4412458613","https://openalex.org/W4385452490","https://openalex.org/W7220806387","https://openalex.org/W7161922371"],"abstract_inverted_index":{"This":[0],"study":[1,37,92,124],"aims":[2],"to":[3],"analyze":[4],"and":[5,15,61,87,103,160],"empirically":[6],"test":[7],"the":[8,20,29,58,68,73,82,88,99,110,116,138],"effect":[9],"of":[10,23,35,46,64,84,90],"environmental":[11,13,147,154],"performance,":[12,153],"costs,":[14],"corporate":[16,161],"social":[17,162],"responsibility":[18,163],"on":[19,28,72,98],"financial":[21,59,152,158,168],"performance":[22,148],"mining":[24,65,95],"sector":[25],"companies":[26,66],"listed":[27,71,97,104],"Indonesia":[30,74,100],"Stock":[31,75,101],"Exchange.":[32,76],"The":[33,44,77,119,128,143],"design":[34],"this":[36,91,123],"uses":[38],"quantitative":[39,50],"research":[40,78],"with":[41,109],"hypothesis":[42],"testing.":[43],"type":[45],"data":[47,51,54,79,86,111,129],"used":[48,114,121,132],"is":[49,80,93,115,133],"using":[52,137],"secondary":[53],"sources":[55],"obtained":[56],"from":[57],"statements":[60],"annual":[62],"reports":[63],"for":[67],"2018-2021":[69,108],"period":[70],"in":[81,105,107,122],"form":[83],"panel":[85],"object":[89],"a":[94],"company":[96],"Exchange":[102],"PROPER":[106],"collection":[112],"method":[113],"documentation":[117],"method.":[118],"sample":[120],"was":[125],"25":[126],"companies.":[127],"analysis":[130,136],"technique":[131],"multiple":[134],"linear":[135],"SPSS":[139],"version":[140],"23":[141],"program.":[142],"results":[144],"showed":[145],"that":[146],"does":[149,165],"not":[150,166],"affect":[151,157,167],"costs":[155],"negatively":[156],"performance.,":[159],"(CSR)":[164],"performance.":[169]},"counts_by_year":[{"year":2026,"cited_by_count":13},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":7}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-07-18T00:00:00"}