Main Article Content

Abstract

ABSTRACT This study aimed to examine the influence of Corporate Social Responsibility reporting quality and the characteristics of the board of commissioners towards the environment reputation of the company. Samples of study were companies listed on the Indonesian Stock Exchange received a rating in PROPER years 2015-2018. Samples obtained a total of 109 companies. Hypothesis testing is done using a multiple regression analysis with Partial Least Square method. The results showed that Corporate Social Responsibility reporting quality and gender diversity affect the environment reputation of the company, but in a different direction. Corporate Social Responsibility reporting quality positive effect on the company's environment reputation. Gender diversity commissioners negatively affect the company's environment reputation. While the size of the board of commissioners and board committee has no influence on the company's environment reputation. Key words: Environment reputation, CSR reporting, characteristics of the board of commissioners.

Keywords

Environment reputation CSR reporting characteristics of the board of commissioners.

Article Details

References

  1. Baselga-Pascual, L., A. Trujillo-Ponce, E. Vähämaa, & S. Vähämaa. 2015. “Ethical Reputation Of Financial Institutions: Do Board Characteristics Matter?â€. Journal of Economic Literature .
  2. Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics , 97 (2): 207-221.
  3. Bravo, F., C. Abad, & J.L. Briones. 2015. “The board of directors and corporate reputation: an empirical analysisâ€. Academia Revista Latinoamericana de Administración , 30 (2): 359 - 379.
  4. Cho, C. H., R.P.Guidry, A.M. Hageman, & D.M. Patten. 2012. "Do Actions Speak Louder than Words? An Empirical Investigation of Corporate Environmental Reputation". Accounting, Organizations and Society , 37 (1): 14-25.
  5. De Castro, G. M., J.E. Lopez, & P.L. Saez. 2006. "Business and Social Reputation: Exploring the Concept and Main Dimensions of Corporate Reputation". Journal of business Ethics , 63: 361-370.
  6. Dierkes, M., & A. Antal. 1986. "Whither Corporate Social Reporting: Is It Time to Legislate". California Management Review , 28 (3): 106-120.
  7. Fahy, M., J. Roche, & A. Weiner. 2004. Beyond Governance: Creating Corporate Value through Performance, Conformance, and Responsibility". Chichester: John Wiley & Sons Ltd.
  8. Freeman, R. E. 2001. "Stakeholder Theory of Modern Corporation". Perspectives in Business Ethics Sie , 144.
  9. Ghozali, I. 2006. Aplikasi Analisis Multivariat dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
  10. Ghozali, I. (2014). Structural Equation Modeling: Metode Alternatif dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
  11. Gillan, L. S. 2006. "Recent Developments in Corporate Governance:An Overview". Journal of Corporate Finance , 12 (3): 381 – 402.
  12. Golob, U., K. Podnar, W. Elving, A. Nielsen, C. Thomsen, & F. Schultz. 2013. "CSR Communication: Quo Vadis?" Corporate Communications: An International Journal , 18 (20): 176-192.
  13. Gotsi, M., & A.M. Wilson. 2001. "Corporate Reputation: Seeking a Definition". Corporate Communications: An International Journal , 6 (1): 24-30.
  14. Hackston, D., & M.J. Milne. 1996. "Some determinants of social and environmental disclosures in New Zealand companies". Accounting, Auditing & Accountability Journal , 9 (1): 77 - 108.
  15. Kim, Y. 2014. "Strategic Communication of Corporate Social Responsibility (CSR): Effects of Stated Motives and Corporate Reputation on Stakeholder Responses". Public Relation Review , 838-840.
  16. Latan, H. 2014. Aplikasi Analisis Data Statistik untuk Ilmu Sosial Sains dengan IBM SPSS. Bandung: Alfabeta.
  17. Lu, y., I. Abeysekera, & C. Cortese. 2015. "Corporate Social Responsibility Reporting Quality, Board Characteristics and Corporate Social Reputation". Pacific Accounting Review , 27 (1): 95-118.
  18. Maden, C., E. Arikan, E. Telci, & D. Kantur. 2012. "Linking Corporate Social responsibility to Corporate Reputation: A Study on Understanding Behavioral Consequences". Social and Behavioral Sciences , 655 – 664.
  19. Marnelly, T. R. (2012). CORPORATE SOCIAL RESPONSIBILITY (CSR): Tinjauan Teori dan Praktek di Indonesia. JURNAL APLIKASI BISNIS .
  20. Perez, A. (2015). Corporate Reputation and CSR Reporting to Stakeholders. Corporate Communications: An International Journal , 11-29.
  21. Rachman, S. M. 2013. "Analisis Komparatif Kinerja Lingkungan Antara Perusahaan High Profiledan Low Profile Periode 2011". Jurnal Akuntansi Unesa .
  22. Rasyidah, R. 2013. "Perbandingan Corporate Governance dengan Sistem One-tier Board di Inggris dan AS Terkait Efektivitas Pencegahan Terjadinya Fraud dalam Korporasi". Global Policy Journal .
  23. Rezaee, Z. 2007. Corporate Governance Post – Sarbanes-Oxley : Regulations, Requirements, and Integrated Processes . New Jersey: John Wiley & Sons, Inc.
  24. Roberts, R. W. 1992. "Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory". Accounting Organizations and Society , 17 (6): 595-612.
  25. Sarstedt, M., P. Wilczynski, & T. Melewar. 2013. "Measuring Reputation in Global Markets - A Comparison of Reputation Measures' Convergent and Criterion Validities". Journal of Wold Business , 48 (3) 329-339.
  26. Sucipto. 2003."Penilaian Kinerja Keuangan". http://library.usu.ac.id, diakses 13 Juni 2016
  27. Suharto, E. (2008). "Corporate Social Responsibility: What is and Benefits for Corporate". http://www.policy.hu, diakses 29 Mei 2016
  28. Sulaiman, W. (2004). Analisis Regresi Menggunakan SPSS. Yogyakarta: ANDI.
  29. Sutantoputra, A. W. 2009. "Social Disclosure Rating System for Assessing Firm's CSR Reports". Corporate Communications: An International Journal , 14 (1): 34-48.
  30. Wardhana, S.W. 2009. "Corporate Social Responsibility, Sebuah Kepedulian Perusahaan terhadap Lingkungan di Sekitarnya" http://wisnu.blog.uns.ac.id, diakses 13 Juni 2016.
  31. Yuniasih, N. W., Rasmini, N. K., & Wirakusuma, M. G. (2011). Pengaruh Diversitas Dewan Pada Luas Pengungkapan Modal Intelektual.SNA.