Corporate Social Responsibility and Corporate Image: a Survey on Denpasar City Community
DOI:
https://doi.org/10.24843/EJA.2024.v34.i01.p07Keywords:
Corporate Social Responsibility, Community Support, Environment, Product, Diversity, Corporate ImageAbstract
The company carries out corporate social responsibility (CSR) to improve the company's image (corporate image). CSR is carried out with community support, environment, product and diversity. This study aims to determine The Influence of Corporate Social Responsibility on Corporate Image at PT. BPR Lestari (Survey on Denpasar City Community). The sampling technique used was nonprobability sampling with the convenience sampling method. Methods of data collection using a questionnaire, from as many as 400 respondents. The analysis technique used is multiple linear regression. The results of the analysis show that CSR in community support, environment, product, and diversity variables has a positive effect on corporate image
References
Aryanti, G. A. P. ., & Sisdyani, E. A. (2016). Profitabilitas Pada Earnings Response Coefficient Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 15(1), hal. 171–199. https://ojs.unud.ac.id/index.php/Akuntansi /article/view/15948
Aziza, W. Q., & Sukoharsono, E. G. (2021). Evolusi Akuntansi Keberlanjutan. Syntax Literate: Jurnal Ilmiah Indonesia, 6(10), hal. 5372–5388. http://dx.doi.org/10.36418/syntax-literate.v6i10.4376
Balmer, J. M. T., & Podnar, K. (2021). Corporate brand orientation: Identity, internal images, and corporate identification matters. Journal of Business Research, 134(2021), pp. 729–737. https://doi.org/10.1016/j.jbusres.2021.06 .016
BPR Lestari. (2020). Annual Report Financial Review 2020. Diakses 21 September 2021 dari https://bprlestari.com/annual-reports/
Brahmanda, I. G. A. M. (2019). Pengaruh Corporate Social Responsibility (CSR) Terhadap Corporate Image Pada PT.BPR Padma (Survey pada Masyarakat Kota Denpasar). hal. 1–134.
Caesario, R. ., & Masreviastuti. (2018). Pengaruh Corporate Social Responsibility (CSR) Dan Kepuasan Nasabah Terhadap Citra Perusahaan Di Bri Malang Martadinata. JAB Jurnal Aplikasi Bisnis, 4(2047–3741), hal. 181–186. http://jab.polinema.ac.id/index.php/jab/article/view/196
Castilla-Polo, F., Licerán-Gutiérrez, A., & Ruiz-Rodríguez, M. a. de. C. (2022). The adoption of corporate social responsibility active learning methodology with management accounting students. International Journal of Management Education, 20(2022), pp. 1–16. https://doi.org/10.1016/j.ijme.2022.100613
Chanafi, A., Fauzi, A., & Sunarti. (2015). Pengaruh Persepsi Masyarakat Terhadap Implementasi Corporate Social Responsibility (CSR) Dan Dampaknya pada Citra Perusahaan (Survei Pada Masyarakat Sekitar PT. Greenfields Indonesia Yang Ber. Jurnal Administrasi Bisnis (JAB), 3(1), hal. 1–7.https://www.neliti.com/id/publications/85652/pengaruh-persepsi-masyar akat-terhadap-implementasi-corporate-social-responsibili
Chen, C.-H. (2022). The mediating effect of corporate culture on the relationship between business model innovation and corporate social responsibility: A perspective from small- and medium-sized enterprises. Asia Pacific Management Review, pp. 1–8. https://doi.org/10.1016/j.apmrv.2022.01.001
Del-Castillo-Feito, C., Blanco-González, A., & Hernández-Perlines, F. (2022). The impacts of socially responsible human resources management on organizational legitimacy. Technological Forecasting and Social Change, 174(2022), pp. 1–10. https://doi.org/10.1016/j.techfore.2021.121274
Denpasar, B. P. S. K. (2020). Proyeksi Penduduk Kota Denpasar. Diakses 3 Januari 2022 dari Https://Denpasarkota.Bps.Go.Id/Indicator/12/49/1/Proyeksi-Penduduk-Kota-Denpasar.Html.
Devi, P., Trisnadewi, P., & Manuaba, E. (2019). The Effect of Corporate Social Responsibility (CSR) on Corporate Image of Inna Grand Bali Beach Hotel Denpasar. International Journal of Advances in Social and Economics, 1(2), 45–51. https://doi.org/10.33122/ijase.v1i1.0001
Dewatanews. (2014). Gubernur Apresiasi CSR BPR Lestari untuk Bedah Rumah. Diakses 2 September 2021 dari Https://Www.Dewatanews.Com/2014/11 /Gubernur-Apresiasi-Csr-Bpr-Lestari.Html.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy : Social Values And Organizational Behavior. 18(1), 122–136.
Ekawati, M. A. I. K. R. N. W. (2017). Pengaruh Faktor Corporate Social Responsibility ( Aspek Sosial , Ekonomi , Dan Lingkungan ) Terhadap Citra. 6(2), 604–633.
Fobbe, L., & Hilletofth, P. (2021). The role of stakeholder interaction in sustainable business models. A systematic literature review. Journal of Cleaner Production, 327(2021), pp. 1–13. https://doi.org/10.1016/j.jclepro. 2021.129510
Freeman, R. E. (1984). Strategic Management : A Stakeholder Approach. Boston : Pitman.
Ghozali, I. (2016). Aplikasi Analisis Multivarietas dengan Program SPSS. Semarang: Badan Penerbit Univeritas Diponogoro.
Ghozali, I., & Chariri, A. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Gilsbach, L., Schütte, P., & Franken, G. (2022). Water reporting in mining: Are corporates losing sight of stakeholder interests? Journal of Cleaner Production, 345(2022), pp. 1–10. https://doi.org/10.1016/j.jclepro.2022.1310 16
Glozer, S., Caruana, R., & Hibbert, S. A. (2019). The Never-Ending Story: Discursive Legitimation in Social Media Dialogue. Organization Studies, 00(0), pp. 625–650. https://doi.org/10.1177/0170840617751006
Hadi, N. (2014). corporate Social Responsibility. Yogyakarta: Graha Ilmu.
Haekal, A. (2018). Pengaruh Corporate Social Responsibility Terhadap Corporate Image and Repurchase Mandiri Thamrin Jakarta. Bilancia, 12(1), hal. 175–202. https://doi.org/10.24239/blc.v12i1.340
Harni, D., & Azis, E. (2018). Pengaruh Corporate Social Responsibility (CSR) Terhadap Citra Perusahaan PT. Bank Danamon Indonesia Tbk. Jurnal Wacana Ekonomi, 17(03), 1–9. https://doi.org/10.24239/blc.v12i1.340
Husein, U. (2013). Metode Penelitian untuk Skripsi dan Tesis. Jakarta: Rajawali.
Kartikasari, N. D., Hidayat, K., & Yulianto, E. (2017). Pengaruh Corporate Social Responsibility (Csr) Terhadap Citra Perusahaan Multinasional (survei pada Konsumen Uniliver di Indonesia Mengenai Program “Project Sunligh” PT Unilever Indonesia Tbk.). Jurnal Administrasi Bisnis (JAB), 43(1), hal. 8–16. www.administrasibisnis.studentjournal.ub.ac.id
Kartini, D. (2009). Corporate Social Responsibility, Transformasi konsep Subtainability. Bandung: Refika Aditama.
Kastutisari, S., Hasana, N., & Dewi, U. (2012). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Abnormal Return. 1, ha. 102–121. https://ojs.unud.ac.id/index.php/EEB/article/view/7961
Kim, M., Yin, X., & Lee, G. (2020). The effect of CSR on corporate image, customer citizenship behaviors, and customers’ long-term relationship orientation. International Journal of Hospitality Management, 88(2020), pp. 1–8. https://doi.org/10.1016/j.ijhm.2020.102520
Kurniawan, P. S., & Wahyuni, M. A. (2014). Akuntansi Keberlanjutan dan Pengukuran Kinerja Keberlanjutan Universitas: Mungkinkah Mengaplikasikan Akuntansi Keberlanjutan Pada Institusi Pendidikan Tinggi? In Program Studi Akuntansi, Universitas Pendidikan Ganesha. https://doi.org/10.32662/gaj.v2i2.607
Kustinah, S., & Lestari, Y. D. (2019). Sustainable Accounting Environmental Sebuah Tinjauan Fenomenologi. In FRIMA (Festival Riset Ilmu Manajemen & Akuntansi). Prosiding Membangun Negeri Ala Generasi Milenial, 111-121
Lestari, P. B. (2015). Annual Report 2015.
Lestari, P. B. (2020). Annual Report Financial Review 2020.
Mardikanto, T. (2014). Corporate Social Responsibility Tanggung Jawab Sosial Korporasi. Bandung: Alfabeta.
Mariño, D., & Rozenblat, C. (2022). Stakeholders’ power in the networking structuration processes of the urban resilience concept in Habitat III agenda (2012-2016). Geography and Sustainability, 3(2022), pp. 46–57. https://doi.org/10.1016/j.geosus.2022.02.001
Mediaindonesia.com. (2021). Top CSR Award 2021 Dorong Perusahaan Bertanggung Jawab. Diakses 23 Juli 2021 dari Https://Mediaindonesia.Com/Humaniora/ 400095/Top-Csr-Award-2021-Dorong-Perusahaan-Bertanggung-Jawab.
Moloi, H., Tulloch, N. L., Watkins, D., Perkins, S., Engel, M., Abdullahi, L., Daniels, K., & Zühlke, L. (2022). Understanding the local and international stakeholders in rheumatic heart disease field in Tanzania and Uganda: A systematic stakeholder mapping. International Journal of Cardiology, 353(2022), pp. 119–126. https://doi.org/10.1016/j.ijcard.2022.01.030
Motilewa, B. D., Worlu, R. E. K., Moses, C. L., Adeniji, C. G., Agboola, G. M., & Oyeyemi, A. I. (2018). Survey data on employees’ perception of the impact of community development initiatives on the corporate image of oil and gas firms in Nigeria. Data in Brief, 19(2018), pp. pp. 1874–1879. https://doi.org/10.1016/j.dib.2018.06.077
Naatu, F., Nyarko, S. A., Munim, Z. H., & Alon, I. (2022). Crowd-out effect on consumers attitude towards corporate social responsibility communication. Technological Forecasting and Social Change, 177(2022), pp. 1–13. https://doi.org/10.1016/j.techfore.2022.121544
Nadirah, I. (2020). Pelaksanaan Corporate Social Responsibility ( CSR ) Terhadap Masyarakat Sekitar Wilayah Perusahaan Perkebunan. 1(1), hal. 7–13. http://jurnal.bundamediagrup.co.id/ index.php/iuris
Novarianto, F., Hamid, D., & Mawardi, M. . (2017). Pengaruh Corporate Social Responsibility (CSR) Terhadap Citra Perusahaan PT. Beiersdorf Indonesia (Studi Pada Pengunjung Merbabu Family Park Kota Malang). In Jurnal Administrasi Bisnis (JAB). 42(2). hal. 51-58. http://administrasibisnis.student journal.ub.ac.id/index.php/jab/article/view/1685
Perdana, E. (2016). Olah Data Skripsi Dengan SPSS 22. Belitung: Lab Kom Manajemen FE UBB.
Polejewski, P. J. (2011). Sustainibility Accounting and Reporting. United States: The Supreme Court Of The State Of Montana.
Pradnyani, I. G. A. A., & Sisdyani, E. A. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Ukuran Dewan Komisaris Pada Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntasi Universitas Udayana 11.2, 2(11), hal. 384–397. https://ojs.unud.ac.id /index.php/Akuntansi/article/view/10703
Prado-Roman, C., Diez-Martin, F., & Blanco-Gonzalez, A. (2020). The effect of communication on the legitimacy and performance of organizations. Revista Brasileira de Gestao de Negocios, 22(3), pp. 565–581. https://doi.org/10.7819 /rbgn.v22i3.4071
Prasiska, Y. V., Pertiwi, B., & Nabila, Y. R. (2017). CSR dan Citra Perusahaan (Survei Pada Warga Sekitar PT Pandatex). The 6th University Research Colloquium 2017 Universitas Muhammadiyah Magelang CSR, hal. 339–344.
Retno, R. D., & Priantinah, D. (2012). Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode 2007-2010). Jurnal Nominal, 1(1), hal. 84–103. doi10.21831/ nominal.v1i2.1000
Rokhlinasari, S. (2012). Teori –Teori dalam Pengungkapan Informasi Corporate Social Responbility Perbankan. https://syekhnurjati.ac.id/jurnal/index.php/amwal /article/view/217/195
Rosiana, G. A. M. E., Juliarsa, G., & Sari, M. M. R. (2013). Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 5(3), hal. 723–738. https://ojs.unud.ac.id/index.php/Akuntansi/article/view /7666
Rustiarini, N. I. W. (2011). Pengaruh Struktur Kepemilikan Saham Pada Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), hal. 1–24. https://ojs.unud.ac.id/index.php/jiab/article/view /2652
Sen, S., & Bhattacharya, C. B. (2001). Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility. Source: Journal of Marketing Research, 38(2), 225–243.
Shirley, H. (2007). Market Guide to Public Relation. New York: John Willy and Son.
Silvania, M. ., Srikandi, K., & Dahlan, F. (2015). Pengaruh Program Corporate Social Responsibility (CSR) Terhadap Citra Perusahaan (Survey Pada Warga Di Desa Sidodadi Kelurahan Kalirejo Kecamatan Lawang Kabupaten Malang). In Jurnal Administrasi Bisnis (JAB). 20 (1), hal 1-6. http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/771
Sisdyani, E. A., Subroto, B., Saraswati, E., & Baridwan, Z. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
Stuebs, M., & Sun, L. (2015). Corporate governance and social responsibility. International Journal of Law and Management, 57(1), 38–52. https://doi.org/10.1108/IJLMA-04-2014-0034
Sugiyono. (2017). Metodologi Penelitian Bisnis : Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Alfabeta.
Sugiyono. (2018). Metodologi Penelitian Bisnis : Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Alfabeta.
Teodoro, J. D., & Prell, C. (2022). Learning to understand: disentangling the outcomes of stakeholder participation in climate change governance. Social Networks, pp. 1–10. https://doi.org/10.1016/j.socnet.2022.02.006
Triatmanto, B., Respati, H., & Wahyuni, N. (2021). Towards an understanding of corporate image in the hospitality industry East Java, Indonesia. Heliyon, 7(2021), pp. 1–7. https://doi.org/10.1016/j.heliyon.2021.e06404
Valor, C., Ronda, L., & Abril, C. (2022). Understanding the expansion of circular markets: Building relational legitimacy to overcome the stigma of second-hand clothing. Sustainable Production and Consumption, 30(2022), pp. 77–88. https://doi.org/10.1016/j.spc.2021.11.027
Wibi, G., Pratama, S., & Nurcaya, I. N. (2016). Pengaruh Corporate Social Responsibility Terhadap Ekuitas Merek Yang Dimediasi Oleh Citra Perusahaan. Manajemen, 5(7), hal. 4253–4280. https://ojs.unud.ac.id/index .php/Manajemen/article/view/20538/0
Widanaputra, A. A. G. P., Arya Widhyadanta, I. G. D. S., & Ratnadi, N. M. D. (2018). Pengungkapan Corporate Social Responsibility dan Reputasi Manajemen Puncak Pada Reputasi Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), hal. 75-84.
Witz, P., Stingl, V., Wied, M., & Oehmen, J. (2021). Asymmetric legitimacy perception across megaproject stakeholders: The case of the Fehmarnbelt Fixed Link. International Journal of Project Management, 39(2021), pp. 377–393. https://doi.org/10.1016/j.ijproman.2021.01.006
Xhema, J., Metin, H., & Groumpos, P. (2018). Switching-Costs, Corporate Image and Product Quality effect on Customer Loyalty: Kosovo Retail Market. IFAC-PapersOnLine, 51(30), pp. 287–292. https://doi.org/10.1016/j.ifacol. 2018.11.303
Downloads
Published
Issue
Section
License
Copyright (c) 2026 E-Jurnal Akuntansi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.









