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All Journal Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Akuntansi Kesatuan
Wulan Rahmawati
Universitas Esa Unggul, Indonesia
Economics, Econometrics & Finance Education

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The Influence of Corporate Social Responsibility (CSR) on Customer Loyalty Mediated by Customer Satisfaction, Trust, Word of Mouth (WOM), and Company Reputation Wulan Rahmawati; Unggul Kustiawan
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3480

Abstract

Retaining customers is important for companies because the cost of acquiring new customers is much greater than the cost of maintaining relationships with current customers. This is because loyal customers will certainly provide a positive image for the company and generate word of mouth promotion in acquiring new customers. The purpose of this study is to examine the effect of Corporate Social Responsibility (CSR) on customer loyalty mediated by Customer Satisfaction, Trust, Word of Mouth (WOM), and Corporate Reputation. Type data Which used is data primary, is data Which sourced or managed in a way direct by researcher. Collection data in study This done through questionnaire with using google-form . The population of this study were customers who had been Government Banks for more than 1 (one) year, namely Bank Mandiri, Bank BNI, and Bank BRI and were over 17 years old (seventeen years old). The sample in this study was 100 customers of Government Banks, namely Bank Mandiri, Bank BNI, and Bank BRI who have used and are still using the services of these banks. This study uses the Structural Equation Model (SEM) approach with a measurement model assisted by the Smart PLS program version 3.2.9. Furthermore results study show that corporate social responsibility has a significant positive effect on customer satisfaction, trust, word of mouth, corporate reputation , and customer loyalty. Then the variables customer satisfaction, trust, corporate reputation found has a significant positive effect on customer loyalty, but the word of mouth variable does not affect customer loyalty . Furthermore, it was found that customer satisfaction, trust, and corporate reputation can mediate the relationship between corporate social responsibility and customer loyalty . However, the corporate social responsibility variable does not affect customer loyalty with word of mouth as a mediator.
Environmental Disclosure Under CEO Influence: The Silent Role of Female Board Members Nur Asiah; Wulan Rahmawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3833

Abstract

Indonesia, as one of the major greenhouse gas emitters in Southeast Asia, faces growing pressure to strengthen environmental transparency through carbon emission disclosures in corporate reporting. This study aims to examine the effect of institutional ownership and chief executive officer (CEO) power on carbon emission disclosure (CED) in energy sector companies listed on the Indonesia Stock Exchange during 2020–2023, with female directors as a moderating variable. Using a sample of 13 companies (52 firm-year observations), data were obtained from annual and sustainability reports. The analysis employed a random effect regression model, supported by diagnostic tests for normality, multicollinearity, and heteroskedasticity. The CED index was used to measure disclosure levels, while CEO power was measured using a composite index consisting of duality, tenure, education, share ownership, and age. The results indicate that institutional ownership has a negative effect on carbon emission disclosure, while CEO power has a positive and significant effect. Furthermore, the presence of female directors does not moderate the relationship between institutional ownership and carbon emission disclosure, nor does it moderate the relationship between CEO power and carbon emission disclosure. These findings emphasize the crucial role of CEO leadership in enhancing environmental transparency and suggest that female directors’ influence in sustainability governance remains limited within Indonesia’s energy sector.
Co-Authors Kustiawan, Unggul Nur Asiah