The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector
This study is aimed to examine the effect of reputation toward the quality of corporate social responsibility disclosure. This study applied an index based on the qualitative characteristics of the International Financial Reporting Standard Conceptual Framework. In addition, the study is modified wi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2022-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2901 |
| _version_ | 1797334873722060800 |
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| author | Andika Pramukti Hamzah Ahmad Nurina Saffanah |
| author_facet | Andika Pramukti Hamzah Ahmad Nurina Saffanah |
| author_sort | Andika Pramukti |
| collection | DOAJ |
| description | This study is aimed to examine the effect of reputation toward the quality of corporate social responsibility disclosure. This study applied an index based on the qualitative characteristics of the International Financial Reporting Standard Conceptual Framework. In addition, the study is modified with a measured variable of the Quality of Corporate Social responsibility Disclosure. Furthermore, this study used purposive judgment sampling and 13 relevant financial sector companies were obtained. The result indicates that company reputation has positive relationship with the quality of CSR disclosure, but it is insignificant. In addition, this study indicates that the relevant dimension has not been highlighted compared to other dimensions such as loyal representation, understanding, and Comparability. CSR disclosures prioritize quality in order to be credible communication tool for the users. |
| first_indexed | 2024-03-08T08:27:34Z |
| format | Article |
| id | doaj.art-9400c9645a084ed78bb19f361af8e780 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-03-08T08:27:34Z |
| publishDate | 2022-12-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-9400c9645a084ed78bb19f361af8e7802024-02-02T04:23:31ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2022-12-0112216917810.14414/tiar.v12i2.2901The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sectorAndika Pramukti0Hamzah Ahmad1Nurina Saffanah2Universitas Muslim Indonesia, Makassar, South Sulawesi, IndonesiaUniversitas Muslim Indonesia, Makassar, South Sulawesi, IndonesiaUniversitas Muslim Indonesia, Makassar, South Sulawesi, IndonesiaThis study is aimed to examine the effect of reputation toward the quality of corporate social responsibility disclosure. This study applied an index based on the qualitative characteristics of the International Financial Reporting Standard Conceptual Framework. In addition, the study is modified with a measured variable of the Quality of Corporate Social responsibility Disclosure. Furthermore, this study used purposive judgment sampling and 13 relevant financial sector companies were obtained. The result indicates that company reputation has positive relationship with the quality of CSR disclosure, but it is insignificant. In addition, this study indicates that the relevant dimension has not been highlighted compared to other dimensions such as loyal representation, understanding, and Comparability. CSR disclosures prioritize quality in order to be credible communication tool for the users.https://journal.perbanas.ac.id/index.php/tiar/article/view/2901corporate social responsibility dis-closurereputatuion companyin-donesia sustainability reporting awardssustainability report |
| spellingShingle | Andika Pramukti Hamzah Ahmad Nurina Saffanah The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector Indonesian Accounting Review corporate social responsibility dis-closure reputatuion company in-donesia sustainability reporting awards sustainability report |
| title | The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector |
| title_full | The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector |
| title_fullStr | The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector |
| title_full_unstemmed | The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector |
| title_short | The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector |
| title_sort | influence of corporate reputation on the quality corporate social responsibility disclosure banking sector |
| topic | corporate social responsibility dis-closure reputatuion company in-donesia sustainability reporting awards sustainability report |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/2901 |
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