PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH UKURAN PERUSAHAAN, KOMITE KEBERLANJUTAN DAN INTELLECTUAL CAPITAL TERHADAP SUSTAINABILITY REPORT (Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

The aim of this research is to determine the role of profitability in moderating company size, audit committee and intellectual capital on sustainability reports in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research used a purposive sampling method with certain criteria and a sample of 12 companies was obtained over a period of 5 years, so the total sample in this research was 60 samples. The analytical method used is regression analysis followed by normality test, multicollinearity test, heteroscedasticity test, autocorrelation test and to determine the effect of profitability as a moderating variable between company size, audit committee and intellectual capital using the moderated regression analysis (MRA) test.
The research results indicate that: (1) The size of the company has a positive effect on sustainability reports; (2) The sustainability committee does not have a positive effect on sustainability reports; (3) Intellectual capital does not have a positive effect on sustainability reports; (4) Profitability cannot moderate the effect of company size on sustainability reports; (5) Profitability cannot moderate the effect of the sustainability committee on sustainability reports; (6) Profitability cannot moderate the effect of intellectual capital on sustainability reports.
Keywords: Sustainability report, IDX