CSR Website Disclosure and Company Business Performance
Research on CSR disclosure and company business performance has shown inconsistent results. Therefore, this study aims to deepen understanding by incorporating corporate reputation as a mediating variable and cost leadership strategy as a moderating variable. This study provides empirical evidence...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2025-05-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29473 |
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| _version_ | 1849405530665123840 |
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| author | Nabila Azzahra Erna Widiastuty |
| author_facet | Nabila Azzahra Erna Widiastuty |
| author_sort | Nabila Azzahra |
| collection | DOAJ |
| description |
Research on CSR disclosure and company business performance has shown inconsistent results. Therefore, this study aims to deepen understanding by incorporating corporate reputation as a mediating variable and cost leadership strategy as a moderating variable. This study provides empirical evidence of the mediating role of corporate reputation and the moderating role of the cost leadership strategy in the influence of CSR website disclosure on company business performance. The research sample consists of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period. Purposive sampling techniques guided the sample selection, yielding 309 firm-year observations. We obtained the research data from Datastream Revinitiv Eikon, company websites, and company annual reports. We conducted hypothesis testing using STATA 17 software. The results of the study show that the cost leadership strategy weakens the influence of CSR website disclosure on company business performance.
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| format | Article |
| id | doaj-art-bf7a5443f7034b60a258ad1faf45e1a7 |
| institution | Kabale University |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| publishDate | 2025-05-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj-art-bf7a5443f7034b60a258ad1faf45e1a72025-08-20T03:36:38ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372025-05-0127110.9744/jak.27.1.23-34CSR Website Disclosure and Company Business PerformanceNabila Azzahra0Erna Widiastuty1Universitas AndalasUniversitas Andalas Research on CSR disclosure and company business performance has shown inconsistent results. Therefore, this study aims to deepen understanding by incorporating corporate reputation as a mediating variable and cost leadership strategy as a moderating variable. This study provides empirical evidence of the mediating role of corporate reputation and the moderating role of the cost leadership strategy in the influence of CSR website disclosure on company business performance. The research sample consists of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period. Purposive sampling techniques guided the sample selection, yielding 309 firm-year observations. We obtained the research data from Datastream Revinitiv Eikon, company websites, and company annual reports. We conducted hypothesis testing using STATA 17 software. The results of the study show that the cost leadership strategy weakens the influence of CSR website disclosure on company business performance. https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29473CSR website disclosurecompany business performancecompany reputationcost leadership strategy |
| spellingShingle | Nabila Azzahra Erna Widiastuty CSR Website Disclosure and Company Business Performance Jurnal Akuntansi dan Keuangan CSR website disclosure company business performance company reputation cost leadership strategy |
| title | CSR Website Disclosure and Company Business Performance |
| title_full | CSR Website Disclosure and Company Business Performance |
| title_fullStr | CSR Website Disclosure and Company Business Performance |
| title_full_unstemmed | CSR Website Disclosure and Company Business Performance |
| title_short | CSR Website Disclosure and Company Business Performance |
| title_sort | csr website disclosure and company business performance |
| topic | CSR website disclosure company business performance company reputation cost leadership strategy |
| url | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29473 |
| work_keys_str_mv | AT nabilaazzahra csrwebsitedisclosureandcompanybusinessperformance AT ernawidiastuty csrwebsitedisclosureandcompanybusinessperformance |