Indonesian Management and Accounting Research
Vol. 18 No. 1 (2019): Indonesian Management and Accounting Research

Building Reputation Through Environmental Disclosure

R.Rosiyana Dewi (Fakultas Ekonomi dan Bisnis Universitas Trisakti)



Article Info

Publish Date
21 Apr 2020

Abstract

Stakeholder’s concern for environmental sustainability makes corporate environmental responsibility become one of the company's requirements to improve reputation.  A well-managed environmental program will give some benefit for the surrounding community and also enhance the company's reputation. The purpose of this study is to explain the effect of environmental disclosure on corporate reputation and to explain whether the independent commissioner can moderate that influence. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) which received an assessment on Corporate Image Index, so the observations of this research is 80 samples. Method used for data analysis is using multiple regression test. This study uses the Corporate Image Index (CII) by Frontier Consulting Group as a measurement of the company's reputation as its novelty. The paper finds that environmental disclosure affects the company's reputation in Indonesia especially in manufacturing companies. In addition, this research proves that independent commissaries can moderate the influence of environmental disclosure against reputation. The research implications for managers are about the company's reputation can be improved through their responsibility to the environment described in the environmental disclosure.

Copyrights © 2019






Journal Info

Abbrev

imar

Publisher

Subject

Economics, Econometrics & Finance

Description

INDONESIA MANAGEMENT AND ACCOUNTING RESEARCH (IMAR) is a peer-reviewed journal published two times a year (January-June, July-December) by the Publisher Institute of the Faculty of Economics and Business, Universitas Trisakti (LPFEB Trisakti). IMAR is intended to be the journal for publishing ...