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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Asian Journal of Management, Entrepreneurship and Social Science
Rawi Rawi
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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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Abstract

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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Abstract

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 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

Abstract

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.
Co-Authors Citra Amaliyah Nisa Agustina Winda Tri Wahyuni Yesa Meliani