The Mediating Effect of Extent of CSR Website Disclosure on The Effect of Corporate Governance on Firm's Reputation

MUSAFFA, KAMAL (2023) The Mediating Effect of Extent of CSR Website Disclosure on The Effect of Corporate Governance on Firm's Reputation. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to prove empirical evidence of the mediating effect of extense CSR website disclosure on the influence of governance structure on corporate reputation. The research approach chosen in this study is a quantitative research approach. The data used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021 with purposive sampling technique. The results of this study provide empirical evidence that the governance structure proxied by the number of Commissioners and the number of Directors has a significant effect on corporate reputation proxied by Tobin's Q, which is not supported. This result is not supported because the direction of the influence of governance structure on corporate reputation is not in accordance with the proposed hypothesis. In this study, a larger governance structure is actually expected to improve the company's reputation. Keywords : Extent of CSR website disclosure, Corporate Governance, Corporate reputation

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