MEDIASI KOMITMEN KEBERLANJUTAN DALAM PENGARUH REPUTASI DAN BUDAYA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN
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Abstract
This study aims to analyze and provide empirical evidence regarding the role of sustainability commitment in mediating the influence of corporate reputation and culture on the quality of sustainability reports. This research is quantitative based, and the data is taken from companies listed on the Indonesia Stock Exchange on the IDX30 index from 2020 to 2023. The sample was determined using purposive sampling, and 54 samples were obtained, which were analyzed using PLS-SEM. The results show that sustainability commitment can fully mediate the relationship between reputation and the quality of sustainability reports. Meanwhile, sustainability commitment partially mediates the relationship between culture and the quality of sustainability reports. These results provide implications that the existence of a sustainability commitment can help a company's reputation support the quality of sustainability reports and encourage a corporate culture that can maximize the quality of sustainability reports.
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Ardhia, O. M., Muawanah, U., & Farhan, D. (2024). MEDIASI KOMITMEN KEBERLANJUTAN DALAM PENGARUH REPUTASI DAN BUDAYA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(2), 331 -. https://doi.org/10.29303/akurasi.v7i2.574
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Chairina, C., & Tjahjadi, B. (2023). Green governance and sustainability report quality: the moderating role of sustainability commitment in ASEAN countries. Economies, 11(1). https://doi.org/10.3390/economies11010027
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Deephouse, D. L. (2000). Media reputation as a strategic resource: An integration of mass communication and resource-based theories. Journal of Management, 26(6), 1091–1112. https://doi.org/10.1177/014920630002600602
Dierickx, I., & Cool, K. (1989). Asset stock accumulation and the sustainability of competitive advantage: reply. Management Science, 35(12), 1514–1514. https://doi.org/10.1287/mnsc.35.12.1514
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857. https://doi.org/10.2139/ssrn.1964011
Engizek, N., & Yaşin, B. (2017). How CSR and overall service quality lead to affective commitment: Mediating role of company reputation. Social Responsibility Journal, 13(1), 111–125. https://doi.org/https://doi.org/10.5590/IJMAT.2021.20.1.06
Espasandín-Bustelo, F., Ganaza-Vargas, J. and Diaz-Carrion, R. (2021). Employee happiness and corporate social responsibility: The role of organizational culture, Employee Relations, 43(3), 609-629. https://doi.org/10.1108/ER-07-2020-0343
Fauzi, F. S. (2021). Model peningkatan daya saing UKM untuk kemandirian usaha (studi kasus: UKM batik kota Pekalongan Jawa Tengah). 1–105. http://eprints.ums.ac.id/id/eprint/91218
Fiol, C. M. (1991). Managing culture as a competitive resource: an identity-based view of sustainable competitive advantage. Journal of Management, 17(1), 191–211. https://doi.org/10.1177/014920639101700112
Flanagan, D. J., & O’Shaughnessy, K. C. (2005). The effect of layoffs on firm reputation. Journal of Management, 31(3), 445–463. https://doi.org/10.1177/0149206304272186
Fok, L. Y., Morgan, Y.-C. T., & Zee, S. M. L. (2021). The linkages between commitment to sustainability, organizational culture, quality management, and organizational performance. International Journal of Applied Management and Technology, 20(1), 106–123. https://doi.org/10.5590/ijmat.2021.20.1.06
García-Sánchez, I. M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression management in sustainability reporting. International Business Review, 28(2), 359–374. https://doi.org/10.1016/j.ibusrev.2018.10.007
González Sánchez, M., & Morales de Vega, M. E. (2018). Corporate reputation and firms’ performance: Evidence from Spain. Corporate Social Responsibility and Environmental Management, 25(6), 1231–1245. https://doi.org/10.1002/csr.1634
Grant, R. M. (1991). Porter’s competitive advantage of nations: an assessment. Strategic Management Journal, 12(7), 535–548. https://doi.org/10.1002/smj.4250120706
Guidry, R. P., & Patten, D. M. (2010). Market reactions to the first-time issuance of corporate sustainability reports: Evidence that quality matters. Sustainability Accounting, Management and Policy Journal, 1(1), 33–50. https://doi.org/10.1108/20408021011059214
Guo, Z., Chan, K. C., & Xue, Y. (2016). The impact of corporate culture disclosure on performance: a quantitative approach. Review of Pacific Basin Financial Markets and Policies, 19(2), 1–29. https://doi.org/10.1142/S0219091516500120
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