{"id":"https://openalex.org/W4413075889","doi":"https://doi.org/10.38142/ijesss.v6i3.1422","title":"The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange","display_name":"The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange","publication_year":2025,"publication_date":"2025-05-31","ids":{"openalex":"https://openalex.org/W4413075889","doi":"https://doi.org/10.38142/ijesss.v6i3.1422"},"language":"en","primary_location":{"id":"doi:10.38142/ijesss.v6i3.1422","doi":"https://doi.org/10.38142/ijesss.v6i3.1422","is_oa":true,"landing_page_url":"https://doi.org/10.38142/ijesss.v6i3.1422","pdf_url":"https://journalkeberlanjutan.com/index.php/ijesss/article/download/1422/1163","source":{"id":"https://openalex.org/S4210171982","display_name":"International Journal of Environmental Sustainability and Social Science","issn_l":"2720-9644","issn":["2720-9644","2721-0871"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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":"International Journal of Environmental, Sustainability, and Social Science","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journalkeberlanjutan.com/index.php/ijesss/article/download/1422/1163","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5119257393","display_name":"Nur Indah Dwi NOVITA","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nur Indah Dwi NOVITA","raw_affiliation_strings":["Tadulako University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tadulako University, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038889723","display_name":"Mohammad Iqbal Bakry","orcid":"https://orcid.org/0000-0003-1169-8902","observed_orcids":["https://orcid.org/0000-0003-1169-8902"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Iqbal BAKRY","raw_affiliation_strings":["Tadulako University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tadulako University, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107982491","display_name":"Jurana Jurana","orcid":"https://orcid.org/0009-0006-7192-8086","observed_orcids":["https://orcid.org/0009-0006-7192-8086"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jurana JURANA","raw_affiliation_strings":["Tadulako University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tadulako University, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5121725436","display_name":"Muliati Muliati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muliati MULIATI","raw_affiliation_strings":["Tadulako University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tadulako University, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022929359","display_name":"Rahayu Indriasari","orcid":"https://orcid.org/0000-0002-0643-3865","observed_orcids":["https://orcid.org/0000-0002-0643-3865"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rahayu INDRIASARI","raw_affiliation_strings":["Tadulako University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tadulako University, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001847403","display_name":"Arung Gihna Mayapada","orcid":"https://orcid.org/0000-0002-6135-0667","observed_orcids":["https://orcid.org/0000-0002-6135-0667"]},"institutions":[{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arung Gihna MAYAPADA","raw_affiliation_strings":["Tadulako University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tadulako University, Indonesia","institution_ids":["https://openalex.org/I140942544"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I140942544"],"apc_list":{"value":1500000,"currency":"IDR","value_usd":50},"apc_paid":{"value":1500000,"currency":"IDR","value_usd":50},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.19561957,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"3","first_page":"571","last_page":"581"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9887999892234802,"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":0.9887999892234802,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.010599999688565731,"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":9.999999747378752e-05,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9990000128746033},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9620000123977661},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9789999723434448},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.996999979019165},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9990000128746033},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8289999961853027},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.3569999933242798}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8573724031448364},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8480702638626099},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7622671723365784},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.7253947257995605},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6950148940086365},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6930340528488159},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.6042066812515259},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.5114297270774841},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.48174571990966797},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.46072128415107727},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.4600536525249481},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.42346620559692383},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.22298204898834229},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21643775701522827},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.09777757525444031},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.06883201003074646},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","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},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.38142/ijesss.v6i3.1422","doi":"https://doi.org/10.38142/ijesss.v6i3.1422","is_oa":true,"landing_page_url":"https://doi.org/10.38142/ijesss.v6i3.1422","pdf_url":"https://journalkeberlanjutan.com/index.php/ijesss/article/download/1422/1163","source":{"id":"https://openalex.org/S4210171982","display_name":"International Journal of Environmental Sustainability and Social Science","issn_l":"2720-9644","issn":["2720-9644","2721-0871"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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":"International Journal of Environmental, Sustainability, and Social Science","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.38142/ijesss.v6i3.1422","doi":"https://doi.org/10.38142/ijesss.v6i3.1422","is_oa":true,"landing_page_url":"https://doi.org/10.38142/ijesss.v6i3.1422","pdf_url":"https://journalkeberlanjutan.com/index.php/ijesss/article/download/1422/1163","source":{"id":"https://openalex.org/S4210171982","display_name":"International Journal of Environmental Sustainability and Social Science","issn_l":"2720-9644","issn":["2720-9644","2721-0871"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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":"International Journal of Environmental, Sustainability, and Social Science","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4413075889.pdf","grobid_xml":"https://content.openalex.org/works/W4413075889.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3040714901","https://openalex.org/W2897946861","https://openalex.org/W2562994052","https://openalex.org/W2607912419","https://openalex.org/W3204159980","https://openalex.org/W2552665047","https://openalex.org/W75337236","https://openalex.org/W2612443258","https://openalex.org/W2601477860","https://openalex.org/W2604760719"],"abstract_inverted_index":{"Testing":[0],"and":[1,8,30,90],"analyzing":[2,80],"the":[3,24,33,42,46,52,57,63,98],"impact":[4,120],"of":[5,35,56,68,121],"company":[6,122],"size":[7,123],"corporate":[9],"social":[10],"responsibility":[11],"(CSR)":[12,112],"disclosure":[13],"on":[14,16,23,45,124],"return":[15],"assets":[17],"(ROA)":[18],"in":[19],"mining":[20],"businesses":[21,39],"listed":[22],"Indonesia":[25],"Stock":[26],"Exchange":[27],"between":[28],"2019":[29],"2021":[31],"was":[32],"aim":[34],"this":[36,76],"study.":[37,77],"Ten":[38],"that":[40,60,97],"satisfied":[41],"requirements":[43],"based":[44],"purposive":[47],"sampling":[48],"method":[49],"made":[50,61],"up":[51,62],"research":[53],"sample,":[54],"out":[55],"54":[58],"enterprises":[59],"population.":[64],"After":[65],"three":[66],"years":[67],"observation,":[69],"thirty":[70],"data":[71,81],"analyses":[72],"were":[73],"produced":[74],"for":[75,79],"methods":[78],"using":[82],"multiple":[83],"linear":[84],"regression,":[85],"descriptive":[86],"statistics,":[87],"hypothesis":[88],"testing,":[89],"traditional":[91],"assumption":[92],"testing.":[93],"The":[94],"findings":[95],"demonstrated":[96],"financial":[99],"performance":[100],"predicted":[101],"by":[102,108],"ROA":[103],"is":[104,116],"not":[105],"significantly":[106],"improved":[107],"Corporate":[109],"Social":[110],"Responsibility":[111],"disclosure.":[113],"Furthermore,":[114],"there":[115],"no":[117],"discernible":[118],"positive":[119],"ROA.":[125]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2025-10-10T00:00:00"}
