PERAN MEDIASI LUAS PENGUNGKAPAN WEBSITE CSR PADA PENGARUH STRUKTUR TATAKELOLA TERHADAP REPUTASI PERUSAHAAN
DOI:
https://doi.org/10.36085/jakta.v4i2.6053Abstract
Penelitian ini bertujuan untuk membuktikan bukti empiris peran mediasi luas pengungkapan website CSR pada pengaruh struktur tata kelola terhadap reputasi perusahaan. Penelitian ini menggunakan desain penelitian kuantitatif. Penyampelan pada penelitian ini menggunakan kriteria tertentu yaitu perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2021 diperoleh observasi sebanyak 1.512 perusahaan-tahun. Variabel independent struktur tatakelola diukur dengan jumlah Dewan Komisaris dan Direksi. Sedangkan variabel dependen reputasi perusahaan diukur dengan Tobin's Q. Variabel mediasi luas pengungkapan website CSR diukur dengan menggunakan checklist dari Branco & Rodrigues (2006). Hasil penelitian ini memberikan bukti empiris bahwa mediasi luas pengungkapan website CSR pada pengaruh struktur tata kelola terhadap reputasi perusahaan tidak terdukung.
Kata Kunci : Luas Pengungkapan Website CSR, Struktur Tatakelola, Reputasi Perusahaan
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