Pengaruh Profitabilitas terhadap Luas Pengungkapan Corporate Social Responsibility di Perusahaan Manufaktur dengan Good Corporate Governance sebagai Variabel Moderasi

This research aims to determine whether there is an influence of profitability and Good Corporate Governance (GCG) on the extent of Corporate Social Responsibility (CSR) disclosure by focusing on manufacturing companies listed on the BEI in 2020-2022. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used was the purpose sampling method. To test this research, 528 samples were used. The results of this research are that Good Corporate Governance (GCG) is unable to moderate the influence of profitability on the extent of Corporate Social Responsibility (CSR) disclosure.