Title:
Auditor Reputation Moderates the Determinants of Social Responsibility Disclosure

Authors:
Suwaldiman, Panggi R Sanjaya, Indonesia

Abstract:

This study aims to analyze the effect of firm size, profitability, and public ownership on Corporate Social Responsibility (CSR) disclosure, and to examine the moderating role of auditor reputation. The sample consists of 23 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using purposive sampling. CSR was measured using the GRI G4 index, while auditor reputation was categorized based on affiliation with Big Four accounting firms. Moderation regression analysis is employed to test the impact of firm size, profitability, and public ownership on CSR disclosure. It also tests the role of auditor reputation in moderating those variables. The results show that firm size and public ownership have a significant positive effect on CSR disclosure, while profitability has no significant effect. Auditor reputation strengthens the influence of firm size, but weakens the influence of public ownership on CSR, and does not moderate the effect of profitability. These findings indicate that both internal and external company factors affect the level of CSR disclosure in different ways.

DOI: https://doi.org/10.51505/IJEBMR.2026.10316