Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies

Nur Afni Yunita, Juliani juliani, Naz'aina Naz'aina, Muhammad yusra

Abstract


This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns

Keywords


Environmental, Social, Governance, Abnormal Return

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DOI: https://doi.org/10.29103/jak.v12i1.16151

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Copyright (c) 2024 Nur Afni Yunita, Juliani juliani, Naz'aina Naz'aina, Muhammad yusra

Jurnal Akuntansi dan Keuangan (JAK)

ISSN 2301-4717