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CORPORATE SOCIAL RESPONSIBILITY OF LAND TRANSPORTATION COMPANIES REPUTATION IN INDONESIA


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.

Rahmadi Subagya - Personal Name
Suharto Abdul Majid - Personal Name
Lira Agusinta - Personal Name
Prasadja Ricardianto - Personal Name
Sri Handayani - Personal Name
Haniva Mulyani - Personal Name
2582-2292
NONE
electronic file
English
IJRCMS
2021
USA
International Journal of Research in Commerce and Management Studies Vol. 3, No. 05 Sep-Oct; 2021
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