THE EFFECT OF ENVIRONMENTAL COSTS, GREEN ACCOUNTING, ENVIRONMENTAL RESPONSIBILITY DISCLOSURE, AND CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE (A STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019-2022 PERIOD)

Abstract

This study aims to analyze and test the effect of company size, company growth, profitability, and liquidity on the extent of CSR disclosure in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. This study uses a purposive sampling technique in selecting samples, resulting in 183 observations. The analysis technique used is panel data regression analysis, with EViews 12 Student Version Lite as the tool for processing data. This study finds that company size, company growth, profitability, and liquidity simultaneously affect the extent of CSR disclosure. However, only company size has a partial effect on the extent of CSR disclosure.