PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL DAN GOVERNANCE TERHADAP PROFITABILITAS

This study aims to analyze the effect of Environmental, Social and Governance disclosure on profitability. This study uses a quantitative approach with a panel data regression method with descriptive statistical analysis, model selection tests (chow test, hausman test, lagrange multiplier test), panel data regression tests, determination coefficient tests, F tests and t tests. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021- 2022 period. The sample of this study was 30 companies calculated using a purposive sampling technique. The results of the study show that partially social disclosure has a significant effect on profitability, but environmental and governance disclosure does not have a significant effect on profitability.