<![CDATA[This study examines the effects of reporting guidelines, audit assurance, political connections, and government ownership on the quality of CSR disclosures, while controlling for firm size as a moderating variable. The final sample comprised 35 energy companies listed on the Indonesia Stock Exchange between 2021 and 2024, resulting in 140 firm-year observations. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The results demonstrate that reporting guidelines, audit opinions, political connections, and government ownership each have a positive effect on CSR disclosure quality. Firm size, measured by the natural logarithm of total assets, does not moderate the relationship between reporting guidelines and disclosure quality, but it does strengthen the effects of audit assurance, political connections, and government ownership. These findings underscore the importance of governance mechanisms, firm characteristics, and ownership structures in improving CSR disclosure quality, with firm size selectively amplifying specific Influences.]]>
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