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All Journal The Indonesian Accounting Review
Nurina Saffanah
Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia
Economics, Econometrics & Finance

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The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector Andika Pramukti; Hamzah Ahmad; Nurina Saffanah
The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2901

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  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.
Co-Authors Andika Pramukti Hamzah Ahmad