eprintid: 134593 rev_number: 24 eprint_status: archive userid: 215541 dir: disk0/00/13/45/93 datestamp: 2025-09-22 00:44:08 lastmod: 2025-09-22 00:44:08 status_changed: 2025-09-22 00:44:08 type: thesis metadata_visibility: show creators_name: Aisyah Oktaviany, - creators_name: Nugraha, - creators_name: Imas Purnamasari, - creators_nim: NIM2102353 creators_nim: NIDN0026126603 creators_nim: NIDN0012057703 creators_id: aisyahviany@gmail.com creators_id: nugraha@upi.edu creators_id: imaspurnamasari@upi.edu contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Nugraha, - contributors_name: Imas Purnamasari, - contributors_nidn: NIDN0026126603 contributors_nidn: NIDN0012057703 contributors_id: nugraha@upi.edu contributors_id: imaspurnamasari@upi.edu title: EFEK MODERASI UKURAN PERUSAHAAN PADA PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia ispublished: pub subjects: HD subjects: HD28 subjects: HM divisions: PAK full_text_status: restricted keywords: Corporate Social Responsibility Disclosure, Profitabilitas, Leverage, Ukuran Perusahaan Corporate Social Responsibility Disclosure, Profitability, Leverage, Company Size. note: ID SINTA Dosen Pembimbing Nugraha: 5994754 Imas Purnamasari: 5995993 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. date: 2025-01-30 date_type: published institution: Universitas Pendidikan Indonesia department: KODEPRODI87209#Pendidikan_Akuntansi_S1 thesis_type: other thesis_name: other official_url: https://repository.upi.edu/ related_url_url: https://perpustakaan.upi.edu/ related_url_type: org citation: 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. document_url: http://repository.upi.edu/134593/1/S_PEA_2102353_Title%20-%20AISYAH%20OKTAVIANY.pdf document_url: http://repository.upi.edu/134593/2/S_PEA_2102353_Chapter1%20-%20AISYAH%20OKTAVIANY.pdf document_url: http://repository.upi.edu/134593/3/S_PEA_2102353_Chapter2%20-%20AISYAH%20OKTAVIANY.pdf document_url: http://repository.upi.edu/134593/4/S_PEA_2102353_Chapter3%20-%20AISYAH%20OKTAVIANY.pdf document_url: http://repository.upi.edu/134593/5/S_PEA_2102353_Chapter4%20-%20AISYAH%20OKTAVIANY.pdf document_url: http://repository.upi.edu/134593/6/S_PEA_2102353_Chapter5%20-%20AISYAH%20OKTAVIANY.pdf document_url: http://repository.upi.edu/134593/7/S_PEA_2102353_Appendix%20-%20AISYAH%20OKTAVIANY.pdf