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All Journal JURNAL LENTERA BISNIS Review of Management, Accounting, and Business Studies Jurnal Akademika Kimia
Kurniawan, Niko
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Chemistry Economics, Econometrics & Finance Education Social Sciences

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Journal : JURNAL LENTERA BISNIS

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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Himawan, F Agung; Kurniawan, Niko; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2099

Abstract

This study aims to examine the effect of profitability, leverage, and company size on corporate social responsibility, with audit quality as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with secondary data obtained from annual financial reports and corporate sustainability reports. The study sample consisted of 18 energy sector companies listed on the IDX, with a total sample size of 95 company financial reports. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that (1) profitability has a significant positive effect on CSR disclosure, (2) leverage has no effect on CSR disclosure, (3) company size has a significant positive effect on CSR disclosure, and (4) audit quality weakens the relationship between profitability, leverage, and company size on CSR disclosure.
Co-Authors Basmantra, Ida Nyoman Desak Made Febri Purnama Sari Dinalia, Dinalia Himawan, F Agung Safitri, Sauli Saputra, Sabrizal Sumarningsih, Ni Made Wibowo, Edi Wahyu Yerimadesi