Analisis Faktor-Faktor yang Memengaruhi Pengungkapan Tanggung Jawab Sosial dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025

Putra Raja Tunggal Hasibuan (Institut Bisnis dan Komputer Indonesia)
Winda Simanjuntak (Institut Bisnis dan Komputer Indonesia)
Edward Alezandro Lbn.Raja (Institut Bisnis dan Komputer Indonesia)

Santri : Jurnal Ekonomi dan Keuangan Islam
Vol. 4 No. 5 (2026): Oktober: SANTRI : Jurnal Ekonomi dan Keuangan Islam

This research aims to determine and analyze the effect of Leverage, Liquidity, Company Size, Profitability, and Tax Aggressiveness on Disclosure of Social Responsibility with Institutional Ownership as Moderating Variables in Non-Financial Companies listed on the Indonesia Stock Exchange for the period 2022-2025. The population in this research is 653 companies. The sampling method used for this research is purposive sampling method and the research sample obtained is 130 with a total of 520 observations. The method of data analysis used is the classical assumption test and the absolute difference value test with the IBM SPSS version 23. The analysis results show that simultaneously Leverage, Liquidity, Company Size, Profitability, and Tax Aggressiveness have no effect on Disclosure of Social Responsibility. Partially, Liquidity has an effect on Disclosure of Social Responsibility, but Leverage, Firm Size, Profitability and Tax Aggressiveness have no effect on Disclosure of Social Responsibility in Non-Financial Company listed on the Indonesia Stock Exchange for the period 2022-2025. The results of the absolute difference value test show that Institutional Ownership is able to moderate the relationship between Firm Size and Profitability, but Institutional Ownership is not able to moderate the relationship between Leverage, Liquidity and Tax Aggressiveness with Disclosure of Social Responsibility in Non-Financial companies listed on the Indonesia Stock Exchange for the period 2022- 2025.