Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan?

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.

Internal and External Factors Influencing Millennials’ Sharing Behaviour of Online Video Advertisements

This study aimed to uncover the internal and external factors driving Millennial consumers to engage in Online Video Advertisements (OVAs) sharing. Underpinned by the Theory of Planned Behaviour (TPB), the internal factors tested in this study were attitude, subjective norms, and perceived behavioural control. The external factors predicted to influence consumers’ intention and actual sharing behaviour of OVAs were company reputation, brand awareness, and celebrity endorsement were underpinned by Stimulus Organism Response Model (S-O-R). The study included perceived intrusiveness as a moderator between the aforementioned antecedents and the sharing behaviour of OVAs. A total of 220 Millennial respondents was collected in Selangor, Malaysia. Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis showed that attitude and subjective norms significantly predict consumers’ intention to share OVAs. In terms of external antecedents, only celebrity endorsements were found to positively influence the sharing intention of OVAs. The study also revealed that perceived intrusiveness negatively moderates the effects of attitude and social norms on the intention to share OVAs.

Public Relations Strategy in Improving Cinema Company Reputation (Case Study Cinema21)

Human beings needs to fulfill their life, entertainment is one of them. In this era of digitalization there are various form of enrtainment, one of them is cinema. CINEMA 21's is the largest and vast growing group of cinemas in Indonesia with many branches nationwide. CINEMA 21 public relations always try to improve their reputation by providing best facilities to its customers. The purpose of this research, is to analyze CINEMA 21's public relations activities to improve their reputation. The research method used is qualitative descriptive with primary data collection conducted through in-depth interviews with internal and external corporate sources, while secondarydata through company data (Company Profile), books, Internet (Articles) and Websites. The results of this research found that CINEMA 21's public relations activities managed to maintain the company's reputation.

The Impact of Customer Relationship Management Quality and Company Reputation toward the Antecedent of Customer Loyalty during COVID-19 Pandemic

This study objective was found the interrelationships among service evaluation, that is service quality, customer satisfaction, and customer value, with customer loyalty through mediating roles of customer relationship management (CRM) quality, and moderating roles of company reputation in the heavy equipment industry in the middle of COVID-19 pandemic. Also investigate the most critical domains of service quality, customer satisfaction and customer value considered by customers in the heavy equipment and the connection among service quality, customer value and customer satisfaction toward customer loyalty by interlinking customer relationship management (CRM) quality and moderating effect of company reputation variable. In this research, there are several variables correlated with customer loyalty, CRM Quality and Company Reputation. Data were gathered from 259 customer, had transaction unit heavy equipment and its product support in the time of COVID-19 pandemic, by using SPSS and SmartPLS. The data is processed and analyze through structural equation model (SEM). The research found service quality and customer satisfaction variables were not influenced customer loyalty and the mediating effect of CRM quality on relationship between service quality toward customer loyalty were not supported too. Although, customer satisfaction has strong correlation to customer loyalty and the mediating effect is supported in the middle of COVID-19 pandemic. In addition, this research also found moderating effect of company reputation is significance on relationship service quality, customer value, and customer satisfaction toward CRM quality, even if the correlation is reverse relationship. The research discusses important implications considering the effect of service quality, customer satisfaction and mediated by CRM quality toward customer loyalty and improving company reputation as moderated effect to strengthen customer relationship management quality.

Public Perception and Investment Preference for the Companies Contributing to CSR

The corporate social responsibility concentrates on corporate goals to “give back to the society” or be converted into “agents of positive social change”. Therefore it is important to understand the people’s perception for corporate social responsibility and their investment preference in companies contributing to CSR. To know people’s perception of CSR the descriptive research design has been used and the data has been collected from 285 individuals of Ahmedabad city through structured questionnaire using random sampling method in the month of January and February 2021. The collected data has been tabulated and analyzed using frequency count, percentage, chi-square test, and multiple-regression. This study found that eighty five percent of the respondents are aware of CSR. The respondents believe that CCCSR are responsible companies and therefor people spread positive word-of-mouth for these companies but people are not ready to pay higher price for the products and services offered by these companies. Therefor companies should invest in CSR and this investment gives handsome financial and non-financial returns in the form of improved company reputation, customer satisfaction, trustworthiness, customer loyalty, investors’ confidence etc.

Corporate Social Responsibility Communication and Company Reputation in Pandemic Era

Corporate Social Responsibility (CSR) is a way to build a company’s positive reputation. In the new media era and during the COVID-19 pandemic, online media has become an effective communication medium for companies to communicate CSR and build a positive reputation among stakeholders. This study examines BRI Peduli CSR communication during the COVID-19 pandemic through online media on the bri.co.id website that can increase BRI’s positive reputation. The research method used in this research is descriptive qualitative research with case study method, data collection is done by in-depth interview and literature study. The data analysis technique was carried out by triangulating sources to get accurate results regarding CSR communications during the COVID-19 pandemic. The results show that effective CSR communication between companies and communities that are beneficiaries of CSR programs will greatly determine the program’s success. The CSR program is an official communication channel so that all stakeholders get accountable and reliable information. BRI has also applied the principle of digitization to new media but has not yet reached the level of interactivity and audience-generated media. Online media can build a positive image and be reported CSR Program massively during the COVID-19 pandemic.

Antecedents and Outcomes of Corporate Reputation Customer-based Analysis

For any organization its image and reputation is the level of affectionateness in the minds of employees, customers, expected candidates, and competitors, Reputation is the most critical and strategic asset that a corporation possess (Cravens et al., 2003). The objectives of the study was to examine the antecedents and outcomes of corporate reputation. The study was quantitative in nature. Data were collected by using convenient sampling technique from twin cities (i.e. Islamabad and Rawalpindi) of Pakistan. Respondents were asked to answer the questions keeping in mind the mobile company whose connection they use frequently or on permanent basis. Simple correlation and regression methods were used for analysis of data. Results revealed that if a customer is satisfied with the products and services offered by the company than the reputation of the company in the eyes of the customer will increase. In the same way, when customer has trust on the services offered by the company his confidence level will increase on the future offers and service quality of company resulting an increase in the reputation of the firm and this company reputation will influence customer loyalty and positive word of mouth. Managerial implications and recommendations for future research are given at the end.

The Application of Business Impact Analysis Due to Electricity Disruption in a Container Terminal

A container terminal is a facility used to collect containers from the hinterland and ports for distribution to the end destination. Based on these essential functions, container terminals often reflect the economic conditions in a country. Many studies have recently examined the use of business impact analysis (BIA) when disruption happens at a container terminal. In sustainability and business impact research, the economy is one of the prioritized aspects of impact analysis. The impact related to the economic aspect is generally caused by disruptions resulting from natural disasters, pandemics, and human activities (terrorists, labor issues, and lockouts). Until this article was conducted, there was still little literature explaining the business impact analysis procedures with case studies of disruptions in container terminals related to operational constraints. This paper aims to provide a perspective in deepening and adapting the BIA procedure initially general into an analysis that can be applied to the container terminal business. This paper takes a case study of BIA in a container terminal caused by electrical disruption. Based on the research, six categories of disruption became a concern when the port’s electricity supply stopped, i.e., decreased productivity, economic loss, reduced employee productivity, decreased numbers of customers, a decline in company reputation, and wasted energy.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN

This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 companies selected through purposive sampling. The results of data analysis show that CSR has a negative effect on firm value. But the company's reputation has a positive effect on the value of the company. This study also examines the impact of CSR disclosure on company value mediated by company reputation, the results show that company reputation does not mediate CSR disclosure on company value. This finding shows that CSR activities and company reputation are very important for the company's survival. A good relationship between the company and its stakeholders, especially the community in the form of Corporate Social Responsibility activities and a reputation that has been built by a company, will increase the value of a company which is reflected in the stock price which is formed by the demand and supply of the capital market that reflects the public's assessment of the company's performance.

Some Aspects of Corporate Social Responsibility and Company Reputation

Research question: This paper examines some aspects of corporate social responsibility (CSR) and company reputation (CR) in the Serbian business environment during the COVID-19 pandemic. Motivation: The survival, growth and development of companies in the current business environment are conditioned by their capability to reach socially responsible decisions and carry out activities that meet the expectations of different stakeholders. The main motive for this research has stemmed from the current global corona virus pandemic and the way this state of affairs has affected socially responsible behaviour of companies. The research of activities Serbian companies carried out in the time of crisis prompted us to explore the possible relationship between corporate social responsibility and its effects on corporate reputation, and consequently business results. Research idea: An empirical research has been conducted with the view to investigate the position of the public on the importance and impact of CSR on corporate reputation, and also to determine the key factors that guide the decisions of people living in the Republic of Serbia to shop, bearing in mind the socially responsible behaviour of companies. Data: The sample included 173 respondents, the number that allowed valid conclusions. The questionnaire was anonymous; all the respondents were residents of Serbia with access to the internet and willing to fill in the questionnaire, either by following the link advertised on social media or replying to the e-mail. Tools: The gathered data were processed and analysed using descriptive and explorative statistics. Research hypotheses were tested by: Frequency tables, Crosstable procedures, Paired Samples t-test, Spearman`s coefficient of correlation, Chi-square test, and Phi coefficient of correlation, resulting in conclusions and corresponding suggestions. Findings: Respondents perceive companies as social actors driven not only by profit, but by the interest of the community and their business environment. They believe companies can assume their responsibilities through different aspects of doing business, especially by contributing to the improvement of their consumer’s lifestyle. The majority of respondents tend to buy from companies they perceive as socially responsible from the point of view of further development of the society and their ethical behaviour towards the community. Contribution: The findings can encourage the company’s management to direct their financial and organizational resources into the better management of the CSR, especially during the crisis, because solidarity and care for the most vulnerable part of the population lead to an improvement in the reputation and business results of a company.