Jurnal Akuntansi Bisnis, Vol. 18, No. 2, September 2020 ISSN 1412-775X (media cetak) | 2541-5204 (media online) 197 The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable Winda Islamiati 1* Dhini Suryandari 2 *Corresponding author email: windaislamiati@outlook.com Abstract This study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision. Keywords: Firm Size, Leverage, Liquidity, Profitability, Sustainability Report Abstrak Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage, dan likuiditas terhadap tingkat sustainability report dengan menggunakan profitabilitas sebagai variabel moderasi. Sampel perusahaan diperoleh dari Indeks Sri-Kehati Bursa Efek Indonesia periode 2016-2019. Dengan menggunakan teknik purposive sampling, sebanyak 56 observasi tersedia untuk dianalisis lebih lanjut. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi moderasi (MRA). Hasil pengujian mendukung hipotesis satu yang menunjukkan ukuran perusahaan berhubungan positif dengan sustainability reports disclosure. Sedangkan hipotesis dua ditolak yang menunjukkan bahwa leverage tidak berpengaruh terhadap sustainability reports disclosure. Hasil penelitian ini juga menolak hipotesis ketiga yang menunjukkan bahwa likuiditas tidak berpengaruh terhadap pengungkapan sustainability report. Sedangkan untuk variabel moderasi, hasil penelitian menunjukkan bahwa profitabilitas tidak mempengaruhi hubungan antara ukuran perusahaan, leverage, dan likuiditas dengan sustainability reports disclosure. Hasil penelitian ini diharapkan dapat menjadi masukan bagi perusahaan dan investor saham dalam menilai manfaat sustainability report. Kata kunci: Ukuran Perusahaan, Leverage, Likuiditas, Profitabilitas, Sustainability Report 1,2 -XUXVDQ $NXQWDQVL )DNXOWDV (NRQRPL 8niversitas Negeri Semarang