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Profitability, Leverage, Company Size, Environmental Performance and Corporate Social Responsibility Disclosure in Indonesia: The Moderating Effect of Company Profile Citra Amaliyah; Winda Tri Wahyuni; Nisa Agustina; Rawi Rawi
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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This study aims to examine the effect of profitability, leverage, company size, environmental performance in financial and non-financial reports on corporate social responsibility disclosure (CSRD), with company profile as a moderating variable. This type of research is included in quantitative associative research. The sampling method uses purposive sampling, with a sample size of 85 companies. Data was taken from 521 companies on the Indonesia Stock Exchange covering various sectors in the 2018-2022 period. The data analysis method used in this research is descriptive statistical analysis, classical assumption test and moderated regression analysis (MRA) using IBM SPSS 29. The results showed that profitability, company size, environmental performance have a positive effect on CSR disclosure. Company profile moderates company size and environmental performance on CSR disclosure while leverage has no negative effect on CSR disclosure. Company profile does not moderate profitability and leverage on CSR disclosure.

THE EFFECT OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN TRANSPORTATION AND LOGISTICS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2020-2024 PERIOD Yesa Meliani; Rawi Rawi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

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This study analyzes the effect of profitability, leverage, and firm size on Corporate Social Responsibility (CSR) disclosure in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The urgency of the study is based on the increase in greenhouse gas emissions in the sector, which requires special attention regarding sustainability reporting. Using a causal quantitative design, a sample of 18 companies (90 observations) was selected through a purposive sampling method. Data analysis utilized panel data regression. The results show that profitability and leverage have no significant effect on CSR disclosure. However, firm size has a significant positive effect. The Adjusted R-Squared value indicates that the independent variables can explain the CSR disclosure variance by 51.16%. These findings support the integration of legitimacy and stakeholder theories, where large-scale companies with high public visibility proactively use CSR reporting as a strategic instrument to respond to global stakeholders' pressures. Therefore, management is advised to continuously strengthen the transparency of social responsibility information, while regulators should formulate stricter guidelines for smaller entities.

The Influence of Firm Size, Leverage, and Corporate Social Responsibility on Firm Value (in Processed Food Sub-Sector Companies Listed on the IDX in the 2020-2024 Period) Shanda Amarissa Purnomo; Rawi
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i3.1275

This study aims to analyze the effect of firm size, leverage, and corporate social responsibility (CSR) on firm value in processed food sub-sector companies listed on the Indonesia Stock Exchange during 2020–2024. The research is motivated by fluctuations in firm value during the transition from the pandemic to the post-pandemic period. This study employs a quantitative approach with a causal associative design. The population consists of all processed food companies listed on the IDX, with purposive sampling resulting in 17 companies and 74 observations. Secondary data were obtained from annual reports and sustainability reports. Data analysis was conducted using multiple linear regression with SPSS. The results indicate that firm size has a positive but insignificant effect on firm value. Leverage also shows a positive but insignificant effect. Meanwhile, CSR has a significant negative effect and becomes the most dominant variable. Simultaneously, all independent variables explain 16.5% of the variation in firm value. The remaining variation is influenced by other factors outside the model.

THE EFFECT OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN TRANSPORTATION AND LOGISTICS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2020-2024 PERIOD Yesa Meliani; Rawi Rawi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study analyzes the effect of profitability, leverage, and firm size on Corporate Social Responsibility (CSR) disclosure in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The urgency of the study is based on the increase in greenhouse gas emissions in the sector, which requires special attention regarding sustainability reporting. Using a causal quantitative design, a sample of 18 companies (90 observations) was selected through a purposive sampling method. Data analysis utilized panel data regression. The results show that profitability and leverage have no significant effect on CSR disclosure. However, firm size has a significant positive effect. The Adjusted R-Squared value indicates that the independent variables can explain the CSR disclosure variance by 51.16%. These findings support the integration of legitimacy and stakeholder theories, where large-scale companies with high public visibility proactively use CSR reporting as a strategic instrument to respond to global stakeholders' pressures. Therefore, management is advised to continuously strengthen the transparency of social responsibility information, while regulators should formulate stricter guidelines for smaller entities.

Firm Value: Profitability, Leverage, and Firm Size with Corporate Social Responsibility (CSR) as A Moderating Variable Elsa Monica; Wyndha Zahra Desanti; Rawi
International Journal of Business, Economics, and Social Development Vol. 6 No. 3 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i3.986

This study aims to examine the effect of Profitability, Leverage, and Firm Size on Firm Value with Corporate Social Responsibility (CSR) as a moderating variable. In the era of globalization and increasing competition, companies are not only expected to achieve financial gains but also to take broader social and environmental responsibilities into account. The sample used in this study consists of 100 companies listed on the LQ45 Index of the Indonesia Stock Exchange during the 2020 to 2023 period.The analytical method used in this research is multiple linear regression analysis with a moderating approach. The findings indicate that Profitability and Firm Size have a positive effect on Firm Value, while Leverage has a negative effect. Furthermore, Corporate Social Responsibility (CSR) is proven to function as a moderating variable that strengthens the influence of Profitability, Leverage, and Firm Size on Firm Value. These results provide valuable insights for company management in optimizing firm value through effective management of Profitability, Leverage, Firm Size, and CSR. This study is expected to make a significant contribution to the development of corporate finance literature and serve as a useful guide for investors in making investment decisions.

Penguatan Legalitas untuk Mendorong Formalisasi UMKM Pemula Siska Ernawati Fatimah; Soesanty Maulany; Rawi Rawi
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v5i2.2116

This community service activity aims to strengthen the foundation of Sooyur Salad's MSME business in Bandorasawetan Village, Cilimus District, Kuningan Regency, through legal assistance as a key prerequisite for increasing credibility and expanding market access. Sooyur Salad is a healthy culinary business with growth potential, but it still faces obstacles in understanding and managing legal documents such as the Business Identification Number (NIB), Home Industry Food (P-IRT), and preparations for halal certification. The assistance programme was implemented in stages through needs identification, dissemination of legal requirements, assistance in filling out and submitting documents, and assistance in the legal issuance process. The implementation method used a participatory approach that actively involved partners, with students as field assistants and the community service team as facilitators who provided guidance, supervision, and document verification. The results of the activity show that the partners successfully obtained NIB and P-IRT and halal certification. The legalities obtained have a direct impact in the form of increased consumer confidence, the opening of wider marketing opportunities, and the readiness of businesses to collaborate with modern markets and participate in government guidance programmes. Overall, this legal assistance is effective in helping healthy culinary MSMEs build a stronger, legal, and sustainable business foundation.

The Effect of Profitability, Independent Commissioners, and Firm Size on Firm Value (in Processed Food Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period) Ira Sukmawati; Rawi Rawi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10381

This research seeks to examine the influence of profitability, the presence of independent commissioners, and firm scale on corporate valuation within processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) over the 2020–2024 timeframe. The study adopts a quantitative design, utilizing secondary data derived from corporate annual reports. A total of 17 firms were selected through purposive sampling, yielding 85 observational data points. The analytical technique employed is panel data regression processed with SPSS software. The findings indicate that profitability exerts a positive and statistically significant impact on firm value, whereas independent commissioners do not demonstrate a meaningful influence. Conversely, firm size exhibits a negative yet significant relationship with firm value. Collectively, profitability, independent commissioners, and firm size simultaneously present a significant effect on corporate valuation. This study is anticipated to contribute empirically to the advancement of signaling theory and agency theory, while also offering insights for investors, corporate management, and policymakers in enhancing firm value within the processed food sub-sector.

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