EFEK MODERASI UKURAN PERUSAHAAN PADA PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia

Aisyah Oktaviany, - and Nugraha, - and Imas Purnamasari, - (2025) EFEK MODERASI UKURAN PERUSAHAAN PADA PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap Corporate Social Responsibility Disclosure serta ukuran perusahaan yang memoderasi pengaruh profitabilitas dan leverage terhadap Corporate Social Responsibility Disclosure pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2022-2023. Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh melalui laporan tahunan dan laporan keberlanjutan pada perusahaan terkait selama dua tahun. Pemilihan sampel menggunakan dilakukan dengan metode purposive sampling, sehingga sampel sebanyak 70 perusahaan. Hasil pengujian menunjukkan bahwa profitabilitas dan leverage berpengaruh positif terhadap Corporate Social Responsibility Disclosure, kemudian ukuran perusahaan memperlemah pengaruh profitabilitas dan leverage terhadap Corporate Social Responsibility Disclosure. This study aims to examine the effect of profitability and leverage on Corporate Social Responsibility Disclosure, as well as the moderating role of company size in the relationship between profitability and leverage and Corporate Social Responsibility Disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the years 2022-2023. The study uses a descriptive-verification method with a quantitative approach. The data used in this research is secondary data obtained from annual reports and sustainability reports of the relevant companies over a two-year period. The sampling method employed is purposive sampling, resulting in a sample of 70 companies. The test results show that profitability and leverage have a positive affect on Corporate Social Responsibility Disclosure, while company size weakens the effect of profitability and leverage on Corporate Social Responsibility Disclosure.

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Item Type:	Thesis (S1)
Additional Information:	ID SINTA Dosen Pembimbing Nugraha: 5994754 Imas Purnamasari: 5995993
Uncontrolled Keywords:	Corporate Social Responsibility Disclosure, Profitabilitas, Leverage, Ukuran Perusahaan Corporate Social Responsibility Disclosure, Profitability, Leverage, Company Size.
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HM Sociology
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User:	Alsa Kurnia Muhammad Rizky
Date Deposited:	22 Sep 2025 00:44
Last Modified:	22 Sep 2025 00:44
URI:	http://repository.upi.edu/id/eprint/134593

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