Analysis of Factors Affecting Profitability With CSR as a Moderating Variable in Non-Cyclical Companies Listed on The Indonesia Stock Exchange in the 2021-2023 Period

Study This aiming For test and prove in a way empirical influence variable independent that is liquidity, capital structure, turnover receivables, and growth sale to variable dependent that is profitability with CSR as variable moderation. Method research used​ is study quantitative with using data from report finances sourced from from www.idx.co.id . Retrieval technique sample in study. This is purposive sampling with amount sample as many as 98 non- cyclical company data listed on the Indonesian Stock Exchange for the 2021-2023 period. Method data analysis used is multiple linear regression with use SPSS 25 application. Research results show that in a way simultaneous variable Liquidity capital structure, and sales growth influential to profitability, but receivable turnover no influential to profitability. And corporate social responsibility is only capable to moderate connection sales growth against profitability.