THE EFFECT OF ENVIRONMENTAL PERFORMANCE, PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE IN MINING COMPANIES MODERATED BY COMPANY PROFILE

Abstract

This research is focused on examining the role of environmental performance, Profitability, leverage, and company size in influencing the level of Corporate Social Responsibility (CSR) disclosure, with company profiles used as a moderation variable in mining companies listed on the Indonesia Stock Exchange (IDX) in 2019–2023. The approach used is quantitative by utilizing secondary data originating from the Annual report, sustainability report, and the value of the Company Performance Rating Assessment Program in Environmental Management published by the Ministry of Environment and Forestry. Samples were obtained by census method at mining companies that met the data completeness criteria, so that 45 observations were collected. The analysis was carried out using multiple linear regression models and Moderated Regression Analysis (MRA). The findings that have been carried out provide empirical findings showing that environmental performance, Profitability, leverage, and company size do not have a significant influence on CSR disclosure. Similarly, the Company's profile either as independent or as moderation has not been shown to have a significant effect in strengthening or weakening the relationship between each independent variable in the research and CSR. Thus, CSR disclosure in mining industry companies is more influenced by regulatory compliance factors than by internal factors of the Company and the characteristics of the Company's profile. In this research that has been carried out in order to be able to contribute to the literature regarding CSR disclosure, especially in the context of Listed Mining industry issuers in Indonesia. Practically, the research in this research is able to be a recommendation for the public and companies in establishing policies and strategies for CSR disclosure that are more transparent and effective