Jurnal Akuntansi
Vol. 26 No. 2 (2022): May 2022

Testing The Determinants Of Corporate Reputation And Their Impact On Market Valuation

Tamara Limbunan (Program Studi Magister Akuntansi, Universitas Atma Jaya Makassar)
Fransiskus Eduardus Daromes (Program Studi Magister Akuntansi, Universitas Atma Jaya Makassar)



Article Info

Publish Date
31 May 2022

Abstract

This study examines model of the determinants of corporate reputation, namely managerial ability and corporate social performance and their impact on market valuation. Theoretical model is built based on Resource-based theory and signaling theory. Population of this study are all companies listed on the Indonesia Stock Exchange in 2017 – 2020. The results of this study indicate that there is an influence between managerial ability and corporate social performance on corporate reputation. This study also finds that corporate reputation has an effect on market valuation, however, both managerial ability and corporate social performance have no effect on market valuation. Subsequent testing shows that corporate reputation mediates the relationship between managerial ability and corporate social performance on market valuation.

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Journal Info

Abbrev

EJA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...