The Influence of Corporate Social Responsibility (CSR) on Company Performance and Company Reputation as a Mediation Variable (Study on Companies in the Sri-Kehati Index Year 2017- 2021)
DOI:
https://doi.org/10.38035/jafm.v4i5.274Keywords:
Corporate Social Responsibility (CSR), Performance Company, Reputation CompanyAbstract
This research was carried out to determine the relationship between the influence of Corporate Social Responsibility (CSR) on company performance and company reputation as a mediating variable in the Sri-Kehati Index Company in 2017-2021 using smartpls as a tool for processing data. The results of data processing found that Corporate Reputation had a significant positive effect on Company Performance, Corporate Social Responsibility (CSR) had a significant negative effect on Company Reputation, then Corporate Social Responsibility (CSR) had an insignificant negative effect on Company Performance, and finally Corporate Reputation had a significant negative effect. As mediation in the relationship between Corporate Social Responsibility (CSR) and Performance Company.
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Afifah, N., Astuti, S. W. W., & Irawan, D. (2021). Pengaruh Corporate Social Responsibility (Csr) Dan Reputasi Perusahaan Terhadap Nilai Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(3), 346–364. https://doi.org/10.24034/j25485024.y2021.v5.i3.4644
Azzahra, N., & Widiastuty, E. (2023). Peran Reputasi Perusahaan sebagai Pemediasi pada Pengaruh Pengungkapan Website CSR terhadap Kinerja Bisnis Perusahaan. Jurnal Studi Akuntansi Dan Keuangan, 6(1), 33–54.
Eka Putra, W., Lila Kusuma, I., & Widyana Dewi, M. (2020). Firm Characteristic, Ownership Structure and Voluntary Disclosure: A Study Of Indonesia Listed Manufacturing Firm. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(2), 386–399. http://jurnal.stie-aas.ac.id/index.php/IJEBAR
Eka Putra, W., & Olimsar, F. (2022). Analysis of the Determinants for the Publication Speed of Annual Financial Statements. Internationan Journal of Finance & Banking Studies, 11(3), 27–33. https://www.ssbfinet.com/ojs/index.php/ijfbs
Eka Putra, W., Safelia, N., Tiswiyanti, W., & Olimsar, F. (2022). Corporate Social Responsibility & Tax Avoidance (Perspektif Perusahaan Syariah). Adab.
Eka Putra, W., Yuliusman, & Riski, H. (2020). The Effect of Accounting Conservatism, CSR Disclosure and Tax Avoidance on Earnings Management?: Some Evidence From Listed Companies in Indonesia. International Journal of Advanced Science and Technology, 29(04). https://doi.org/https://doi.org/10.2139/ssrn.3554198
Hair, J. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Switzerland: Springer.
Handoko, B. L. (2021). Indeks SRI KEHATI yang Lebih Fenomenal dari LQ45. https://accounting.binus.ac.id/2021/07/13/indeks-sri-kehati-yang-lebih-fenomenal-dari-lq45/
Humanitisri, N., & Ghozali, I. (2019). Perusahaan sebagai Variabel Mediasi, dan Visibilitas sebagai Variabel Moderasi dalam Hubungan antara CSR dengan Reputasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2016). Diponegoro Journal of Accounting, 7(4), 1–13.
Husnaini, W., Sasanti, E. E., & Cahyaningtyas, S. R. (2018). Corporate Social Responsibility (CSR) dan Reputasi Perusahaan. Jurnal Aplikasi Akuntansi, 2(2), 1–9. https://doi.org/10.29303/jaa.v2i2.22
Jasmien, N. (2021). CSR pada Perusahaan di Indonesia dan Hubungannya dengan Etika Bisnis. https://kumparan.com/nadya-jasmien/csr-pada-perusahaan-di-indonesia-dan-hubungannya-dengan-etika-bisnis-1x4L2suW2LP
Krisdamayanti, D. C., & Retnani, E. D. (2020). Pengaruh CSR, Ukuran Perusahaan dan Leverage terhadap Kinerja Keuangan Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 9(4).
Mulyono, K. (2015). Pengaruh csr terhadap reputasi dan kinerja dengan activist targeting sebagai variabel moderator pada perusahaan pertambangan di Indonesia. Jurnal Eksekutif, 12(1), 68–90. https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/86
Nguyen, N. T. T., Nguyen, N. P., & Thanh Hoai, T. (2021). Ethical leadership, corporate social responsibility, firm reputation, and firm performance: A serial mediation model. Heliyon, 7(4), e06809. https://doi.org/10.1016/j.heliyon.2021.e06809
Safriani, M. N., & Utomo, D. C. (2020). Pengaruh Enviromental, Social, Governance (ESG) Disclosure terhadap Kinerja Perusahaan. Diponegoro Journal of Accounting, 9(3), 1–11.
Sujarweni, v. W. (2020). Analisis Laporan Keuangan: Teori, Aplikasi, dan Hasil Penelitian. Pustaka Baru Press.
Sujarweni, V. W. (2019). Statistik untuk Bisnis dan Ekonomi. Pustaka Baru Press.
Weygandt, J. J. (2006). Metode Penelitian untuk Bisnis. Salemba Empat.
Wicaksono, D. P., & Subekti, I. (2021). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan yang Dimediasi oleh Reputasi Perusahaan. Jurnal Ilmiah Mahasiswa, 9(2).
Winardi, I. W. (2013). Pengaruh Pengungkapan CSR terhadap Kinerja Keuangan Bank yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi UNESA, 1(3), 1–23.
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Published
2023-12-05
How to Cite
Kani Putri, Y. S., Wirmie Eka Putra, & Susfa Yetti. (2023). The Influence of Corporate Social Responsibility (CSR) on Company Performance and Company Reputation as a Mediation Variable (Study on Companies in the Sri-Kehati Index Year 2017- 2021). Journal of Accounting and Finance Management, 4(5), 376–384. https://doi.org/10.38035/jafm.v4i5.274
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