The inï¬‚uence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector

Andika Pramukti; Hamzah Ahmad; Nurina Saffanah

doi:10.14414/tiar.v12i2.2901

Vol. 12 No. 2 (2022), Articles

Vol. 12 No. 2 (2022)

The inï¬‚uence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector

Articles

DOI: 10.14414/tiar.v12i2.2901

Published 2022-08-24

Andika Pramukti⁺⁻
Hamzah Ahmad⁺⁻
Nurina Saffanah⁺⁻

Andika Pramukti

Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia

Hamzah Ahmad

Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia

Nurina Saffanah

Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia

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Keywords

Corporate social responsibility dis-closure
Reputatuion company
In-donesia sustainability reporting awards
Sustainability report

How to Cite

Pramukti, Andika, et al. “The inï¬‚uence of Corporate Reputation on the Quality Corporate Social Responsibility Disclosure: Banking Sector”. The Indonesian Accounting Review, vol. 12, no. 2, Aug. 2022, pp. 169-78, https://doi.org/10.14414/tiar.v12i2.2901.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

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 Â 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.

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The inï¬‚uence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector

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