Authors :
Juni Astriandari; Andam Dewi Syarif
Volume/Issue :
Volume 9 - 2024, Issue 1 - January
Google Scholar :
http://tinyurl.com/2p9ay8dr
Scribd :
http://tinyurl.com/cuar9fbp
DOI :
https://doi.org/10.5281/zenodo.10574782
Abstract :
The aim of this research is to determine the
effect of profitability, leverage and environmental
performance, with company size as a moderating
variable, on corporate social responsibility disclosure in
energy sector companies. This research involved 85
companies. The data used in this research is secondary
data for the 2019-2022 period. Sample consisting of 10
companies with criteria specific sampling. The regression
analysis used is Moderated Regression Analysis (MRA).
The research results show that CSR disclosure is
significantly influenced by leverage, while profitability
and environmental performance have no effect on CSR
disclosure. Company size can moderate the effect of
leverage on CSR disclosure, while company size cannot
moderate the effect of profitability and environmental
performance on CSR disclosure.
Keywords :
Profitability, Leverage, Environmental Performance, Company Size, CSR Disclosure.
The aim of this research is to determine the
effect of profitability, leverage and environmental
performance, with company size as a moderating
variable, on corporate social responsibility disclosure in
energy sector companies. This research involved 85
companies. The data used in this research is secondary
data for the 2019-2022 period. Sample consisting of 10
companies with criteria specific sampling. The regression
analysis used is Moderated Regression Analysis (MRA).
The research results show that CSR disclosure is
significantly influenced by leverage, while profitability
and environmental performance have no effect on CSR
disclosure. Company size can moderate the effect of
leverage on CSR disclosure, while company size cannot
moderate the effect of profitability and environmental
performance on CSR disclosure.
Keywords :
Profitability, Leverage, Environmental Performance, Company Size, CSR Disclosure.
