Peran Mediasi Reputasi Perusahaan pada Pengaruh Tanggung Jawab Sosial terhadap Kinerja Keuangan
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Abstrak
Penelitian ini bertujuan menginvestigasi pengaruh tanggung jawab sosial terhadap kinerja keuangan melalui reputasi perusahaan. Populasi penelitian ini terdiri dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Pemilihan sampel menggunakan teknik purposive sampling. Data dokumenter penelitian berasal dari laporan keuangan tahunan, laporan berkelanjutan, dan hasil survei dari Corporate Image Award. Temuan penelitian bahwa tanggung jawab sosial dan reputasi perusahaan berpengaruh positif signifikan terhadap kinerja keuangan. Penelitian ini juga menemukan bahwa tanggung jawab sosial berpengaruh tidak signifikan terhadap reputasi perusahaan serta reputasi perusahaan gagal dalam memediasi pengaruh tanggung jawab sosial terhadap kinerja keuangan.
Kata Kunci: Tanggung Jawab Sosial, Reputasi Perusahaan, Kinerja Keuangan.
Abstract
This study aims to investigate the effect of social responsibility on financial performance through corporate reputation. The population of this study consisted of non-financial companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample selection used the purposive sampling technique. Research documentary data come from annual financial reports, sustainability reports, and survey results from the Corporate Image Award. Research findings that social responsibility and corporate reputation have a significant positive effect on financial performance. This study also finds that social responsibility has an insignificant negative effect on corporate reputation so that corporate reputation fails to mediate the effect of social responsibility on financial performance.
Keywords: Corporate Social Responsibility, Corporate Reputation, Financial Performance.
Teks Lengkap:
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DOI: https://doi.org/10.37531/yum.v4i3.1227
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