ANALISIS PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN LEVERAGE

Abstract

Industrial development in Indonesia is growing rapidly, causing intense competition. This phenomenon is
also followed by social inequality and environmental damage due to excessive exploitation of natural
resources. In this context, companies in the transport and logistics sector have an impact on the
environment and health through air pollution, congestion, and noise, so the concept of Corporate Social
Responsibility (CSR) emerged. This study aims to examine the effect of profitability and company size on
CSR disclosure with leverage as a moderating variable in Transportation and Logistics Companies listed
on the IDX during the 2020-2023 period. This study uses secondary data in the form of financial reports
obtained from the company's website. Purposive sampling was used in determining the sample and obtained
by 20 companies. The analysis method to test the hypothesis is panel data regression analysis and MRA
test. The results revealed that profitability and company size have an effect on CSR, which means that
companies with high profitability tend to decrease CSR disclosure and larger companies are more likely to
make wider CSR disclosures. Profitability moderated by leverage and firm size moderated by leverage have
no effect on CSR because management's focus on financial management, but still discloses CSR.