Publication Date: 2024/01/27
Abstract: The aim of this research is to determine the effect of profitability, leverage and environmental performance, with company size as a moderating variable, on corporate social responsibility disclosure in energy sector companies. This research involved 85 companies. The data used in this research is secondary data for the 2019-2022 period. Sample consisting of 10 companies with criteria specific sampling. The regression analysis used is Moderated Regression Analysis (MRA). The research results show that CSR disclosure is significantly influenced by leverage, while profitability and environmental performance have no effect on CSR disclosure. Company size can moderate the effect of leverage on CSR disclosure, while company size cannot moderate the effect of profitability and environmental performance on CSR disclosure.
Keywords: Profitability, Leverage, Environmental Performance, Company Size, CSR Disclosure.
DOI: https://doi.org/10.5281/zenodo.10574782
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT24JAN804.pdf
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