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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Olivia Pamilangan Andi Lolo
Universitas Borneo Tarakan
Computer Science & IT Economics, Econometrics & Finance

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Capital Structure and Corporate Social Responsibility Disclosure: The Moderating Role of Profitability in Public Companies Herman Herman; Mappa Panglima Banding; Alamsa Alamsa; Riyans Ardiansyah; Olivia Pamilangan Andi Lolo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.2995

Abstract

This study examines the relationship between financial structure and corporate social responsibility (CSR) disclosure in energy sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the research sample was selected through purposive sampling, resulting in 10 companies observed over the 2020–2024 period (50 firm-year observations). Data were analyzed using panel data regression with a Fixed Effect Model (FEM). To ensure the validity of the estimates, the model was adjusted using robust standard errors to address detected issues of heteroscedasticity and autocorrelation. The results show that leverage has a significant negative effect on CSR disclosure, whereas firm size has a significant positive effect. Moderated Regression Analysis (MRA) reveals that profitability plays a significant moderating role in the relationship between leverage and CSR disclosure, indicating that firms with higher profitability can sustain their CSR practices despite financial pressures. However, profitability does not moderate the relationship between firm size and CSR disclosure. This study contributes by identifying profitability as a pure moderating variable in the leverage-CSR relationship and a homogenizer in the firm size-CSR relationship. Overall, CSR disclosure is influenced by both financial structure and firm characteristics, highlighting the importance of maintaining profitability to support responsible business practices.
Co-Authors Alamsa Alamsa Ardiansyah, Riyans Banding, Mappa Panglima Herman Herman