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

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Analysis reveals no significant improvement in financial performance related to CSR disclosure and company size in mining firms.

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.

NOVITA et al. (2025) studied this question.

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