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This study investigates the impact of profitability, leverage, company size, and environmental performance on corporate social responsibility disclosure (CSRD) in Indonesia, with company profile serving as a moderating variable. The research, based on a sample of 85 companies from the Indonesia Stock Exchange, found that profitability, company size, and environmental performance positively influence CSRD, while leverage does not. Additionally, company profile moderates the relationship between company size

Author

elhansdro

Language

EN