Rahayu, S.P. and Handayani, B.D. 2026. The Influence of Profitability, Liquidity, and Company Size on Sustainability Report Disclosure with the Audit Committee as a Moderating Variable. Ilomata International Journal of Management. 7, 2 (Apr. 2026), 631–637. DOI:https://doi.org/10.61194/ijjm.v7i2.2113.