Impact of Corporate Social Responsibility Disclosure Coal Mining Companies In Indonesia During the Health Crisis
Keywords:
CSR, Legitimacy, Mining Companies, Social contract, political costAbstract
The goal of this article For mining companies, the concept of CSR is patterned after an earlier concept, namely the concept of renewal or natural care. And the findings are The population in this study is all mining companies listed on the Indonesia Stock Exchange and included in Kompas 100 until the end of 2021. Of the 22 mining companies, only four companies per year can survive in Kompas 100. The total sample in this study was 32 samples. The results of this research Based on substructure path testing I, only the coefficient of path X1 to Y (profitability to CSR) is significant, while the coefficient of path X2 to Y (public share ownership to CSR) is insignificant. That sub-model II is accepted. Based on testing the substructure path coefficient 2, the coefficient of path Y to Z (CSR to company value) is significant. Based on testing, the coefficient of the path X1 against Z (profitability against company value) is significant, while the coefficient of the path X2 against Z (public share ownership to the value of the company) is insignificant. Based on the test of path coefficient 2, the coefficient of path X1 through Y against Z (profitability through CSR to company value) is significant, while the coefficient of path X2 through Y to Z (the structure of public share ownership through CSR to the value of the company) is insignificant.
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