Determinan Pengungkapan ESG (Environment Social Govern-ance) dengan Profitabilitas Sebagai Variabel Moderasi

Abstract

This implementation of Environmental, Social, dan Governance (ESG) can be communicated to the public through ESG disclosure in a company report. The results of the literature review show the inconsistency of the direct influence of company size, company age, dan type of industry on ESG Disclosure. The inconsistency of research results. The higher the profitability of the company, the easier it is for the company to implement dan disclose ESG activities. This research investigates the moderating effect of profitability on company size, company age, dan type of industry on ESG Disclosure. A quantitative approach using secondary data was applied to this study. Purposive sampling is used as a technique for taking samples while moderating regression analysis is used as research analysis. WarpPLS 7.0 is a research statistics tool. Based on the results of the ESG Disclosure analysis, it can be directly influenced by the size, age dan type of company. Profitability cannot moderate the effect of company size dan age on ESG Disclosure but can moderate the type of industry on ESG Disclosure.