JURNAL RISET AKUNTANSI TIRTAYASA
Vol 10, No 2 (2025): Oktober

Corporate Social Irresponsibility, Profitabilitas dan Reputasi Perusahaan

Rawi Rawi (Universitas Swadaya Gunung Jati)
Tri Neliana (Universitas Swadaya Gunung Jati)
Rina Destiana (Universitas Swadaya Gunung Jati)



Article Info

Publish Date
12 Mar 2026

Abstract

This study will explain how corporate social irresponsibility and profitability affect corporate reputation. This study aims to obtain empirical evidence on the influence of corporate social irresponsibility and profitability on corporate reputation. The data used is secondary data in the form of annual reports and sustainability reports from companies in the Basic Materials sector listed on the Indonesia Stock Exchange from 2022 to 2024. The research approach used in this study is the quantitative method. The sampling method used in this study is purposive sampling, a sampling technique determined based on the researcher's consideration of certain criteria. The sample used in this study consisted of 66 samples. The analysis method used in this study was logistic regression. The results of the study showed that corporate social irresponsibility had a negative effect on corporate reputation, while profitability had a positive effect on corporate reputation.

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of ...