<![CDATA[This study aims to analyse the effect of profitability and leverage on sustainability report disclosure with company size as a moderating variable. Infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2023 are used as research objects with secondary data in the form of annual reports and sustainability reports. There are 20 companies selected based on purposive sampling technique with a total of 74 unbalanced observation data. This research was processed using panel data regression and moderation regression in the E-views 13 application with the selected model, namely the random effect model. The results of this study indicate that profitability has no effect on sustainability report disclosure. While leverage has a positive effect on sustainability report disclosure. Firm size does not moderate either profitability or leverage on sustainability report disclosure.]]>
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