Disclosure of Corporate Social Responsibility as a Form of Corporate Image Communication
Keywords:
Corporate Social Responsibility, Firm Image, Legistimation Theory
Abstract
The aim of this study to examine the influence of corporate social responsibility disclosure as a legitimation of firm image at go public firm. Based on legitimacy theory, there is a possible corporate social responsibility disclosure as a maintain corporate image to community. The sample of this research is manufacturing company which are listed in Indonesia Stock Exchange (IDX) in 2018 – 2020. The result of this research shows that more detail and higher disclosure corporate social responsibility, the higher of corporate image. This result provides legistimation theory for support the environmental firm.
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Vegawati, S. M. (2015). Pengaruh Program Corporate Social Responsibility (CSR) terhadap Citra Perusahaan (Survey pada Warga di Desa Sidodadi Kelurahan Kalirejo Kecamatan Lawang Kabupaten Malang). Jurnal Administrasi Bisnis, 20(1).
Vinka, Pristiano. (2009). Pengaruh Corporate Social Responsibility (CSR) Terhadap Citra Perusahaan (survey pada Warga Sekitar PT. Bentoel Prima, Karanglo Malang). Malang: Universitas Brawijaya. Wahyudi, Azheri. 2011. Corporate Social Responsibility: Prinsip, Pengaturan & Implementasi.
Hackston, D. dan M.J. Milne. 1996. Some Determinants Of Social And Environmental Disclosures In New Zaeland Companies. Accounting, Auditing and Accountability Journal 9(1): 77-108.
Hadi, N. 2011. Corporate Social Responsibility. Graha Ilmu. Yogyakarta
Hasiolan, L. B., & Fathoni, A. (2019). Implementasi Nilai Corporate Social Responsibility Terhadap Corporate Image Perbankan Dengan Nilai Index CSR Sebagai Mediasi Variabel (Studi Implementasi Pengguna E-Waroeng Csr Bni 46). Jurnal Ekonomi dan Bisnis Kontemporer, 5(1).
Indrawati, N. (2009). Pengungkapan Corporate Social Responsibility (CSR) dalam Annual Report serta Pengaruh Political Visibility dan Economic Performance. PEKBIS (Jurnal Pendidikan Ekonomi Dan Bisnis), 1(01).
Lako, A. (2011). Dekonstruksi CSR dan Reformasi Paradigma Bisnis dan Akuntansi. Jakarta: Erlangga.
Sari, D. N., & Hastasari, C. (2014). Peran Dan Strategi Humas Dalam Meningkatkan Citra Positif Taman Balekambang Di Masyarakat Kota Solo. Jurnal Komunitas, 3(1).
Suartana, I. W. (2010). Akuntansi lingkungan dan triple bottom line accounting: Paradigma baru akuntansi bernilai tambah. Jurnal Bumi Lestari, 10(1), 105-112.
Susanto, A. B. (2007). A strategic management approach, CSR. Jakarta: The Jakarta Consulting Group.
Untung, H. B. 2008. Corporate Social Responsibility. Grafika Offset. Jakarta.
Vegawati, S. M. (2015). Pengaruh Program Corporate Social Responsibility (CSR) terhadap Citra Perusahaan (Survey pada Warga di Desa Sidodadi Kelurahan Kalirejo Kecamatan Lawang Kabupaten Malang). Jurnal Administrasi Bisnis, 20(1).
Vinka, Pristiano. (2009). Pengaruh Corporate Social Responsibility (CSR) Terhadap Citra Perusahaan (survey pada Warga Sekitar PT. Bentoel Prima, Karanglo Malang). Malang: Universitas Brawijaya. Wahyudi, Azheri. 2011. Corporate Social Responsibility: Prinsip, Pengaturan & Implementasi.
Published
2021-11-30
How to Cite
Aryawati, N. P., & Suardana, I. K. P. (2021). Disclosure of Corporate Social Responsibility as a Form of Corporate Image Communication. Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu, 3(2), 547-556. https://doi.org/https://doi.org/10.53977/sadharananikara.v3i2.340
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