Rahmadi Subagya Primary Author Suharto Abdul Majid Additional Author Lira Agusinta Additional Author Prasadja Ricardianto Additional Author Sri Handayani Additional Author Haniva Mulyani Additional Author

This research aims to determine the effects of the audit committee and institutional ownerships on Corporate Social Responsibility (CSR) and its implications on land transportation companies’ reputation enlisted in the Indonesia Stock Exchange for the period of 2013-2019. Declines in a company's reputation requires improvements through the audit committee, institutional ownership and CSR. This research applies quantitative method and purposive sampling technique was used to obtain a total of 35 samples consisting of five companies within a seven-year observation period. Descriptive statistics and path analysis approach were used to analyze the data. The result of this research shows that there is no direct effect of the audit committee on CSR, there is positive direct effect of institutional ownerships on CSR, there is no direct effect of the audit committee on firm reputation, there is no direct effect of institutional ownerships The key finding of this research is, that companies can improve CSR and reputation company through the audit committee, what needs to be done is does not increase the number of audit committees. Company can improve company reputation through institutional ownership and CSR, it is necessary attempted is that CSR is an investment in the long term long.