The Effect of Environmental Accounting, Corporate Social Responsibility and Corporate Performance to Corporate Reputation

Abstract

This study is to examine the effect of moderating variable of corporate reputation between environmental accounting and corporate social responsibility with corporate performance. The independent variable is environmental accounting and corporate social responsibility, the dependent variable is corporate performance and moderation variable is corporate reputation. The populations are listed manufacturing companies in Indonesia Stock Exchange for 2014-2016 periods and have an environmental impact with samples of 185 manufacturing companies and use a quantitative method. This research result shows how variable of corporate reputation, environmental accounting and corporate social responsibility simultaneously influence to corporate performance in model 1 and model 2. This result indicates that there is no influence between environmental accounting with corporate performance, there is influence between corporate social responsibilities with corporate performance, corporate reputation does not weaken or strengthen the relationship between environmental accounting and corporate performance and corporate reputation strengthen the relationship between corporate social responsibility and corporate performance.

Keywords: corporate reputation, environmental accounting, corporate social responsibility,  corporate performance.