Determinan Reputasi Perusahaan: Peran CSR dan Kinerja Keuangan pada Indeks SRI-Kehati 2019-2023

Erin Nofita Sari, Maslichah Maslichah, Dewi Diah Fakhriyyah

Abstract


This study investigates the impact of corporate social responsibility and financial performance on enhancing a company's reputation. This research uses a correlational quantitative method with secondary data obtained online through the official website of the Indonesia Stock Exchange and the company’s official website. The population used in this study includes all companies listed in the SRI-KEHATI index for the 2019-2023 period. A purposive sampling technique was used to select a sample of 10 companies meeting specific criteria. Multiple linear regression analysis was applied to the collected data. The results indicate that corporate social responsibility have a significant positive impact on corporate reputation. and financial performance as measured by return on assets and return on equity were each found to have a significant positive effect on corporate reputation. This study's results demonstrate theoretical implications consistent with legitimacy and stakeholder theories in the context of enhancing corporate reputation.

Keywords: Corporate social responsibility, financial performance, company’s reputation


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References


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