Maysandy , Lily, et al. “The Effect of Profitability, Leverage, And Audit Committee on Corporate Social Responsibility Disclosure (Empirical Study on Basic Material Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024) ”. Journal of Economic, Finance Research and Review, vol. 2, no. 08, Aug. 2026, pp. 546-51, https://doi.org/10.65150/EP-jefrr/V2E8/2026-08.