Pengaruh pengungkapan corporate social responsibility dan corporate governance terhadap reputasi perusahaan = The Effect of Corporate Social Responsibility Disclosures and Corporate Governance on Firm Reputation

Berlinda, Venetta Betha (2021) Pengaruh pengungkapan corporate social responsibility dan corporate governance terhadap reputasi perusahaan = The Effect of Corporate Social Responsibility Disclosures and Corporate Governance on Firm Reputation. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini menguji pengaruh pengungkapan corporate social responsibility dan corporate governance terhadap reputasi perusahaan. Pengukuran pengungkapan corporate social responsibility mengacu pada GRI Standards 2016. Corporate governance diukur dengan proksi ukuran dewan direksi, keberagaman gender dalam dewan, dan aktivitas dewan. Sampel penelitian sebanyak 66 perusahaan selama tahun 2018-2020 dan analisis data dilakukan dengan analisis regresi linear berganda menggunakan program SPSS. Hasil penelitian menunjukkan: (1) pengungkapan corporate social responsibility berpengaruh signifikan positif terhadap reputasi perusahaan, (2) ukuran dewan direksi berpengaruh signifikan positif terhadap reputasi perusahaan, (3) keberagaman gender dalam dewan berpengaruh signifikan positif terhadap reputasi perusahaan, dan (4) aktivitas dewan berpengaruh signifikan positif terhadap reputasi perusahaan. / This study examines the effect of corporate social responsibility disclosure and corporate governance and corporate reputation. The measurement of corporate social responsibility disclosure refers to the 2016 GRI Standards. Corporate governance is measured by proxy for the size of the board of directors, gender diversity in the board, and board activities. The research sample was 66 companies during 2018-2020 and data analysis was carried out by multiple linear regression analysis using the SPSS program. The results showed: (1) corporate social responsibility disclosure had a significant positive effect on the corporate reputation, (2) the size of the board of directors had a significant positive effect on the corporate reputation, (3) gender diversity in the board had a significant positive effect on the corporate reputation, and (4) board activity had a significant positive effect on the corporate reputation.

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