AKUNTANSI DEWANTARA
Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024

PENGARUH PENGELUARAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REPUTASI PERUSAHAAN

Fadhila, Febri Luthfi (Unknown)
Widiastuty, Erna (Unknown)



Article Info

Publish Date
18 Apr 2024

Abstract

The purpose of this research is to provide empirical evidence the effect of corporate social responsibility expenditure on corporate reputation. The sample are 690 firm-years from the Indonesia Stock Exchange (IDX). The observation year is 2016-2021. The corporate social responsibility expenditure is measured by monetary unit in Rupiah. The firm reputation is measured by market capitalization. We also use ROA and firm size as control variables. The results of the study show that corporate social responsibility expenditure has a significant positive effect on corporate reputation. The implication of this research is that public companies need to consider that spending CSR and disclose the information have a significant effect on the company's reputation in the future.

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Journal Info

Abbrev

akuntansidewantara

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...