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Corporate Social Responsibility Disclosure, Environmental Performance, and Corporate Profitability: Green Innovation as Intervening Variable
Abstract
This study aims to analyze and empirically prove the effect of corporate social responsibility disclosure and environmental performance on company profitability with green innovation as an intervening variable. This study uses a purposive sampling method conducted on 20 company samples with 60 research populations in mining companies listed on the Indonesia Stock Exchange in 2019-2021. The data analysis technique in this study used Panel Data Regression. This study results in Corporate Social Responsibility Disclosure has a significant positive effect on profitability, Environmental Performance has no significant effect on profitability, Green Innovation has a significant negative effect on profitability, Corporate Social Responsibility Disclosure has a significant positive effect on Green Innovation, Environmental Performance has a significant positive effect on Green Innovation, Green Innovation is able to mediate Corporate Social Responsibility Disclosure on Profitability, and Green Innovation is unable to mediate Environmental Performance on company profitability.
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DOI: https://doi.org/10.26905/afr.v6i3.11362
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