PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

This study aims to examine the effect of profitability, leverage, and company size on corporate social responsibility, with audit quality as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with secondary data obtained from annual financial reports and corporate sustainability reports. The study sample consisted of 18 energy sector companies listed on the IDX, with a total sample size of 95 company financial reports. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that (1) profitability has a significant positive effect on CSR disclosure, (2) leverage has no effect on CSR disclosure, (3) company size has a significant positive effect on CSR disclosure, and (4) audit quality weakens the relationship between profitability, leverage, and company size on CSR disclosure.