MEMBANGUN REPUTASI DALAM AKTIVITAS TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN
DOI:
https://doi.org/10.25170/jak.v17i2.4218Keywords:
Corporate Social Responsibility, Reputasi Perusahaan, Kinerja KeuanganAbstract
The purpose of this study was to examine the effect of corporate social responsibility on company reputation and its impact on company financial performance. The theory used in this research is stakeholder theory and resource-based view theory. This study uses secondary data obtained by using the observation method. The data sources in this study are annual reports and sustainability reports for all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection was carried out using a purposive sampling method, with a total sample of 49 companies. The method used in this study uses path analysis. The results of this study indicate that corporate social responsibility has a positive and significant impact on company reputation. However, corporate social responsibility has no significant positive effect on the company's financial performance. Company reputation has a significant positive effect on financial performance. The Sobel test shows that company reputation mediates the influence of corporate social responsibility on financial performance and is a full mediation type. The result of this research indicate that corporate social responsibility has a positive and significant effect on corporate reputation. However, corporate social responsibility has a positive but insignificant effect on financial performance. Corporate reputation has a positive and significant effect on financial performance. The sobel test result indicate that corporate reputation mediates the effect of corporate social responsibility on financial performance and belong to full mediation type.
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