Academic Journal
PERAN PEMODERASI REPUTASI PERUSAHAAN PADA PENGARUH LUAS PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA KEUANGAN
| العنوان: | PERAN PEMODERASI REPUTASI PERUSAHAAN PADA PENGARUH LUAS PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA KEUANGAN |
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| المؤلفون: | Natasya Elvin Maharani, Erna Widiastuty |
| المصدر: | Jurnal Riset Akuntansi Aksioma; Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024; 36-52 ; Jurnal Riset Akuntansi; Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024; 36-52 ; 2654-8488 ; 1858-0785 ; 10.29303/aksioma.v23i1 |
| بيانات النشر: | Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram |
| سنة النشر: | 2024 |
| مصطلحات موضوعية: | CSR website disclosure, firm financial performance, firm reputation, kinerja keuangan, luas pengungkapan website CSR, reputasi perusahaan |
| الوصف: | The objective of this research is to provide empirical evidence concerning the moderating role of firm reputation on the effect of the range of website CSR disclosure on firm financial performance. The study focused on companies within the manufacturing sector that are listed on the Indonesia Stock Exchange during the period from 2016 to 2022. This research used a purposive sampling method and 238 firm-year observations were obtained. The moderating variable is firm reputation measured by market capitalization ratio. The independent variable of the range of website CSR disclosure is measured using content analysis method and dependent variable is firm financial performance measured by ROA and ROE. Data were analyzed through methods such as multiple linear regression analysis methods and moderated regression analysis (MRA) test. The results provide empirical evidence that first, the range of website CSR disclosure has a negative and significant influence on the firm’s financial performance. Second, the results of this study provide empirical evidence that firm reputation was unable to moderate in the effect of the range of website CSR disclosure on firm financial performance. ; Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai bagaimana peran moderasi reputasi perusahaan pada pengaruh luas pengungkapan website CSR terhadap kinerja keuangan perusahaan. Sampel penelitian difokuskan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016 hingga 2022. Metode yang digunakan adalah metode purposive sampling, sehingga memperoleh observasi sebanyak 238 perusahaan-tahun. Variabel moderasi reputasi perusahaan diukur dengan rasio market capitalization. Variabel independen luas pengungkapan website CSR diukur dengan metode content analysis dan variabel dependen kinerja keuangan perusahaan diukur dengan ROA dan ROE. Data dianalisis menggunakan metode regresi linear berganda dan moderrated regression analysis (MRA). Temuan dari penelitian ini memberikan bukti empiris ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://aksioma.unram.ac.id/index.php/aksioma/article/view/289/138; https://aksioma.unram.ac.id/index.php/aksioma/article/view/289 |
| DOI: | 10.29303/aksioma.v23i1.289 |
| الاتاحة: | https://aksioma.unram.ac.id/index.php/aksioma/article/view/289 https://doi.org/10.29303/aksioma.v23i1.289 |
| Rights: | Copyright (c) 2024 Natasya Elvin Maharani , Erna Widiastuty - ; https://creativecommons.org/licenses/by/4.0 |
| رقم الانضمام: | edsbas.8CF7A3A6 |
| قاعدة البيانات: | BASE |
| DOI: | 10.29303/aksioma.v23i1.289 |
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