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This research aims to analyze the influence of company size, board of directors and leverage on sustainability report disclosure with profitability as a moderating variable in LQ45 companies on the Indonesia Stock Exchange. This research is quantitative research with a causal nature and data collection techniques obtained through the annual reports of LQ45 companies listed on the IDX for the 2018-2022 period. The population in this research is the LQ45 companies on the Indonesia Stock Exchange (IDX), totaling 21 companies. The sampling technique in this research is the purposive sampling method. The analysis technique used is multiple linear regression analysis and moderated regression analysis. The research results show that company size has no effect on sustainability report disclosure. The board of directors has a positive and significant influence on sustainability report disclosure. Leverage has a positive and significant effect on sustainability report disclosure. Profitability is not able to moderate the influence of company size on sustainability report disclosure. Profitability is able to moderate the influence of the board of directors on sustainability report disclosure. Profitability is able to moderate the influence of leverage on sustainability report disclosure.
Sitorus et al. (Fri,) studied this question.