PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN

Abstract

This study aims to examine the role of firm reputation on the relationship between corporate social responsibility disclosure and firm performance, along with the underlying mechanism. This study explains the concept of stakeholder theory relating to the fulfillment of stakeholder needs. The independent variable in this study is corporate social responsibility. This research is a quantitative study that aims to explain the phenomenon of the relationship between the implementation of corporate social responsibility and firm performance. The total sample consists of 659 companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The results of this study indicate that corporate social responsibility has a significant effect on firm reputation, corporate social responsibility affects firm performance insignificantly, firm reputation has a positive effect on firm performance, and corporate social responsibility has a positive effect on firm performance with the role of firm reputation mediation.