Prosiding Konferensi Ilmiah Akuntansi IX
PERAN PEMODERASI CORPORATE REPUTATION ATAS PENGARUH ENVIRONMENTAL ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP CORPORATE PERFORMANCE
Abstract
The aims of this study is to analyze the moderating role of corporate reputation by the effect of environmental accounting and corporate social responsibility on corporate performance. The sample used is 250 manufacturing company listed on the Indonesia Stock Exchange which has an environmental impact in the period 2014-2018. Data analyze using moderated multiple regression method. The results of this study to showed that environmental accounting and corporate social responsibility have positive impact on corporate performance. In addition that corporate reputation have strengthen the effect of environmental accounting on corporate performance and Corporate reputation have strengthen the effect of corporate social responsibility on corporate performance.
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