PENGARUH AKTIVITAS PERUSAHAAN, FIRM SIZE DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT DISCLOSURE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2021

Sustainability report is the annual disclosure of a company's performance in
economic, social, and environmental aspects. This research is motivated by the
occurrence of a phenomenon where profit is still considered the primary objective
in establishing companies, without considering the well-being of the community and
the environment where the companies operate, as evidenced by the low level of
sustainability report disclosure. The purpose of this research is to examine the
influence of company activities, firm size, and leverage on sustainability report
disclosure with profitability as a moderating variable in the manufacturing sector
listed on the Indonesia Stock Exchange from 2017 to 2021. The study uses
secondary data from financial and sustainability reports published manufacturing
companies, which constitute the population for this research. The sample of 9
companies is selected using purposive sampling, applying specific criteria to
choose the research participants. The research employs the method of panel data
regression analysis. The results indicate that company activities do not significantly
affect sustainability report disclosure. Firm size negatively influences sustainability
report disclosure, while leverage has a positive impact. Regarding the moderating
variable, profitability weakens the relationship between company activities and
sustainability report disclosure. However, profitability does not moderate the
relationship between firm size and leverage with sustainability report disclosure.

Keywords: company activities, firm size, leverage, sustainability report disclosure,
and profitability.