THE EFFECT OF ENVIRONMENT PERFORMANCE, COMPANY IMAGE, AND MEDIA EXPOSURE TOWARDS CSR DISCLOSUREWITH COMPANY PROFILE AS MODERATING VARIABLE

THE EFFECT OF ENVIRONMENT PERFORMANCE, COMPANY IMAGE, AND MEDIA EXPOSURE TOWARDS CSR DISCLOSUREWITH COMPANY PROFILE AS MODERATING VARIABLE

Environment Performance, Company Image, and Media Exposure, Company Profile, CSRDisclosure.

It becomes highly necessary that every company has social responsibility to society and environment around in any forms of valuable contributions. However, it is believed that company itself will not expose widely regarding CSRactivities provided or given for their own several logical reasons. The result of the research that has been conducted to 16 manufacturing companies shows that the environment performance, company image, and media exposure give positive and significant effectstowards CSR Disclosure. On the other hand, this research shows that Company Profilevariable is not suitable to take part as moderating variable. Through this essence, it is a must that every company should realize the importance of CSRDisclosureby means of delivering information in detail to stakeholders. Although the form of CSR is akind of voluntary giving, still, the society and environment around have rights to obtain detail information regarding CSR activities which formed in CSR Disclosure.

Hustna Dara Sarra1, Sustari Alamsyah2

https://dinastipub.org/DIJEFA/article/view/715/454

niversity of Muhammadiyah Tangerang

21 January 2021

hustna.sarra@gmail.com

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