PERAN REPUTASI PERUSAHAAN SEBAGAI PEMEDIASI PADA PENGARUH PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA BISNIS PERUSAHAAN
DOI:
https://doi.org/10.29303/akurasi.v6i1.355Kata Kunci:
luas pengungkapan website CSR;, kinerja bisnis perusahaan, reputasi perusahaanAbstrak
Penelitian ini bertujuan untuk menguji peran reputasi perusahaan sebagai pemediasi pada pengaruh luas pengungkapan website CSR terhadap kinerja bisnis perusahaan. Sampel terdiri dari perusahaan publik non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penyampelan dilakukan dengan menggunakan metode purposive dan diperoleh 775 sampel perusahaan-tahun. Sumber data penelitian berasal dari laporan tahunan perusahaan, website perusahaan, dan Datastream Revinitif Eikon. Pengujian hipotesis menggunakan SEM-PLS dengan software WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa peran reputasi perusahaan memediasi pengaruh luas pengungkapan website CSR terhadap kinerja bisnis perusahaan beragam. Hasil penelitian ini memberikan implikasi bahwa pengungkapan website CSR harus dijadikan sebagai strategi jangka panjang yang sejalan dengan peraturan POJK No. 8/POJK.04/2015. Selanjutnya, regulator dapat meningkatkan peraturan mengenai area apa saja yang harus diungkapkan di dalam website CSR.
Unduhan
Data unduhan belum tersedia.
Referensi
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Anser, M. K., Zhang, Z., & Kanwal, L. (2018). Moderating effect of innovation on corporate social responsibility and firm performance in realm of sustainable development. Corporate Social Responsibility and Environmental Management, 25(5), 799–806. https://doi.org/10.1002/csr.1495
Axjonow, A., Ernstberger, J., & Pott, C. (2018). The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective. Journal of Business Ethics, 151(2), 429–450. https://doi.org/10.1007/s10551-016-3225-4
Bahta, D., Yun, J., Islam, M. R., & Bikanyi, K. J. (2021). How does CSR enhance the financial performance of SMEs? The mediating role of firm reputation. Economic Research-Ekonomska Istrazivanja , 34(1), 1428–1451. https://doi.org/10.1080/1331677X.2020.1828130
Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
Feng, Y., Akram, R., Hieu, V. M., & Tien, N. H. (2022). The impact of corporate social responsibility on the sustainable financial performance of Italian firms: mediating role of firm reputation. Economic Research-Ekonomska Istrazivanja , 35(1), 4740–4758. https://doi.org/10.1080/1331677X.2021.2017318
Fourati, Y. M., & Dammak, M. (2021). Corporate social responsibility and financial performance: International evidence of the mediating role of reputation. Corporate Social Responsibility and Environmental Management, 28(6), 1749–1759. https://doi.org/10.1002/csr.2143
Galbreath, J., & Shum, P. (2012). Do customer satisfaction and reputation mediate the CSR-FP link? Evidence from Australia. Australian Journal of Management, 37(2), 211–229. https://doi.org/10.1177/0312896211432941
Giannarakis, G., Konteos, G., Zafeiriou, E., & Partalidou, X. (2016). The impact of corporate social responsibility on financial performance. Investment Management and Financial Innovations, 13(3), 171–182. https://doi.org/10.21511/imfi.13(3-1).2016.03
González-Rodríguez, M. R., Díaz-Fernández, M. C., Shi, F., & Okumus, F. (2021). Exploring the links among corporate social responsibility, reputation, and performance from a multi-dimensional perspective. International Journal of Hospitality Management, 99. https://doi.org/10.1016/j.ijhm.2021.103079
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer On Partial Least Squares S tructural Equation Modeling (PLS-SEM) (ed 2). SAGE Publication, Inc.
Hou, C. E., Lu, W. M., & Hung, S. W. (2019). Does CSR matter? Influence of corporate social responsibility on corporate performance in the creative industry. Annals of Operations Research, 278(1–2), 255–279. https://doi.org/10.1007/s10479-017-2626-9
Huang, Y. F., Do, M. H., & Kumar, V. (2019). Consumers’ perception on corporate social responsibility: Evidence from Vietnam. Corporate Social Responsibility and Environmental Management, 26(6), 1272–1284. https://doi.org/10.1002/csr.1746
Javed, M., Rashid, M. A., Hussain, G., & Ali, H. Y. (2020). The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership. Corporate Social Responsibility and Environmental Management, 27(3), 1395–1409. https://doi.org/10.1002/csr.1892
Kumar, N., Kumar, P., & Nigam, D. (2021). Mediation effect of reputation on the stakeholders’ centric CSR and financial performance relationship. In Int. J. Business Governance and Ethics (Vol. 15, Issue 4).
Ngai, E. W. T., Law, C. C. H., Lo, C. W. H., Poon, J. K. L., & Peng, S. (2018). Business sustainability and corporate social responsibility: case studies of three gas operators in China. International Journal of Production Research, 56(1–2), 660–676. https://doi.org/10.1080/00207543.2017.1387303
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). https://doi.org/10.1016/j.heliyon.2021.e06809
Rehman, Z. ur, Khan, A., & Rahman, A. (2020). Corporate social responsibility’s influence on firm risk and firm performance: the mediating role of firm reputation. Corporate Social Responsibility and Environmental Management, 27(6), 2991–3005. https://doi.org/10.1002/csr.2018
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction. Journal of Business Research, 68(2), 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
Sánchez-Infante Hernández, J. P., Yañez-Araque, B., & Moreno-García, J. (2020). Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small- and medium-sized enterprises. Technological Forecasting and Social Change, 151. https://doi.org/10.1016/j.techfore.2019.119774
Wang, Z., & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial performance. Journal of Cleaner Production, 162, 1607–1616. https://doi.org/10.1016/j.jclepro.2017.06.142
Ali, H. Y., Danish, R. Q., & Asrar-ul-Haq, M. (2020). How corporate social responsibility boosts firm financial performance: The mediating role of corporate image and customer satisfaction. Corporate Social Responsibility and Environmental Management, 27(1), 166–177. https://doi.org/10.1002/csr.1781
Anser, M. K., Zhang, Z., & Kanwal, L. (2018). Moderating effect of innovation on corporate social responsibility and firm performance in realm of sustainable development. Corporate Social Responsibility and Environmental Management, 25(5), 799–806. https://doi.org/10.1002/csr.1495
Axjonow, A., Ernstberger, J., & Pott, C. (2018). The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective. Journal of Business Ethics, 151(2), 429–450. https://doi.org/10.1007/s10551-016-3225-4
Bahta, D., Yun, J., Islam, M. R., & Bikanyi, K. J. (2021). How does CSR enhance the financial performance of SMEs? The mediating role of firm reputation. Economic Research-Ekonomska Istrazivanja , 34(1), 1428–1451. https://doi.org/10.1080/1331677X.2020.1828130
Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
Feng, Y., Akram, R., Hieu, V. M., & Tien, N. H. (2022). The impact of corporate social responsibility on the sustainable financial performance of Italian firms: mediating role of firm reputation. Economic Research-Ekonomska Istrazivanja , 35(1), 4740–4758. https://doi.org/10.1080/1331677X.2021.2017318
Fourati, Y. M., & Dammak, M. (2021). Corporate social responsibility and financial performance: International evidence of the mediating role of reputation. Corporate Social Responsibility and Environmental Management, 28(6), 1749–1759. https://doi.org/10.1002/csr.2143
Galbreath, J., & Shum, P. (2012). Do customer satisfaction and reputation mediate the CSR-FP link? Evidence from Australia. Australian Journal of Management, 37(2), 211–229. https://doi.org/10.1177/0312896211432941
Giannarakis, G., Konteos, G., Zafeiriou, E., & Partalidou, X. (2016). The impact of corporate social responsibility on financial performance. Investment Management and Financial Innovations, 13(3), 171–182. https://doi.org/10.21511/imfi.13(3-1).2016.03
González-Rodríguez, M. R., Díaz-Fernández, M. C., Shi, F., & Okumus, F. (2021). Exploring the links among corporate social responsibility, reputation, and performance from a multi-dimensional perspective. International Journal of Hospitality Management, 99. https://doi.org/10.1016/j.ijhm.2021.103079
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer On Partial Least Squares S tructural Equation Modeling (PLS-SEM) (ed 2). SAGE Publication, Inc.
Hou, C. E., Lu, W. M., & Hung, S. W. (2019). Does CSR matter? Influence of corporate social responsibility on corporate performance in the creative industry. Annals of Operations Research, 278(1–2), 255–279. https://doi.org/10.1007/s10479-017-2626-9
Huang, Y. F., Do, M. H., & Kumar, V. (2019). Consumers’ perception on corporate social responsibility: Evidence from Vietnam. Corporate Social Responsibility and Environmental Management, 26(6), 1272–1284. https://doi.org/10.1002/csr.1746
Javed, M., Rashid, M. A., Hussain, G., & Ali, H. Y. (2020). The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership. Corporate Social Responsibility and Environmental Management, 27(3), 1395–1409. https://doi.org/10.1002/csr.1892
Kumar, N., Kumar, P., & Nigam, D. (2021). Mediation effect of reputation on the stakeholders’ centric CSR and financial performance relationship. In Int. J. Business Governance and Ethics (Vol. 15, Issue 4).
Ngai, E. W. T., Law, C. C. H., Lo, C. W. H., Poon, J. K. L., & Peng, S. (2018). Business sustainability and corporate social responsibility: case studies of three gas operators in China. International Journal of Production Research, 56(1–2), 660–676. https://doi.org/10.1080/00207543.2017.1387303
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). https://doi.org/10.1016/j.heliyon.2021.e06809
Rehman, Z. ur, Khan, A., & Rahman, A. (2020). Corporate social responsibility’s influence on firm risk and firm performance: the mediating role of firm reputation. Corporate Social Responsibility and Environmental Management, 27(6), 2991–3005. https://doi.org/10.1002/csr.2018
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction. Journal of Business Research, 68(2), 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
Sánchez-Infante Hernández, J. P., Yañez-Araque, B., & Moreno-García, J. (2020). Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small- and medium-sized enterprises. Technological Forecasting and Social Change, 151. https://doi.org/10.1016/j.techfore.2019.119774
Wang, Z., & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial performance. Journal of Cleaner Production, 162, 1607–1616. https://doi.org/10.1016/j.jclepro.2017.06.142
Unduhan
Diterbitkan
2023-06-27
Cara Mengutip
Azzahra, N. ., & Widiastuty, E. . (2023). PERAN REPUTASI PERUSAHAAN SEBAGAI PEMEDIASI PADA PENGARUH PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA BISNIS PERUSAHAAN. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(1), 33–54. https://doi.org/10.29303/akurasi.v6i1.355
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