TY  - THES
A1  - Aisyah Oktaviany, -
A1  - Nugraha, -
A1  - Imas Purnamasari, -
KW  - Corporate Social Responsibility Disclosure
KW  -  Profitabilitas
KW  -  Leverage
KW  -  
Ukuran Perusahaan

 Corporate Social Responsibility Disclosure
KW  -  Profitability
KW  -  Leverage
KW  -  
Company Size.
M1  - other
UR  - https://repository.upi.edu/
TI  - EFEK MODERASI UKURAN PERUSAHAAN 
PADA PENGARUH KINERJA KEUANGAN TERHADAP 
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia
ID  - repoupi134593
N1  - ID SINTA Dosen Pembimbing
Nugraha: 5994754
Imas Purnamasari: 5995993
N2  - 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.
Y1  - 2025/01/30/
AV  - restricted
PB  - Universitas Pendidikan Indonesia
ER  -