DAMPAK TATA KELOLA PERUSAHAAN, KEPATUHAN TERHADAP PERATURAN, DAN PRAKTIK ETIS TERHADAP REPUTASI PERUSAHAAN DALAM SUDUT PANDANG INVESTOR GENERASI MILENIAL
DOI:
https://doi.org/10.31539/costing.v7i6.12327Keywords:
Kata Kunci: Tata Kelola Perusahaan, Kepatuhan terhadap Peraturan, Praktik Etis, Reputasi Perusahaan, Investor Generasi MilenialAbstract
Penelitian ini bertujuan untuk menginvestigasi dampak tata kelola perusahaan, kepatuhan terhadap peraturan, dan praktik etis terhadap reputasi perusahaan dalam sudut pandang investor generasi milenial. Data dikumpulkan melalui survei terhadap 146 responden yang terdiri dari investor generasi milenial di berbagai sektor industri. Analisis regresi digunakan untuk menguji hubungan antara variabel tata kelola perusahaan, kepatuhan terhadap peraturan, praktik etis, dan reputasi perusahaan. Temuan menunjukkan bahwa tata kelola perusahaan, kepatuhan terhadap peraturan, dan praktik etis secara signifikan berkontribusi terhadap reputasi perusahaan. Hasil ini menyoroti pentingnya bagi perusahaan untuk memprioritaskan praktik tata kelola yang baik, kepatuhan terhadap regulasi, dan implementasi praktik etis dalam membangun dan memelihara citra positif di pasar yang semakin terbuka dan berorientasi pada nilai-nilai sosial.
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Andayani, W. and Wuryantoro, M. (2023) ‘Good Corporate Governance, Corporate Social Responsibility and Fraud Detection of Financial Statements’, International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 8(5), p. 9.
Barney, J.B., Ketchen Jr, D.J. and Wright, M. (2021) ‘Resource-based theory and the value creation framework’, Journal of Management, 47(7), pp. 1936–1955.
Becht, M., Bolton, P. and Röell, A. (2003) ‘Corporate governance and control’, in Handbook of the Economics of Finance. Elsevier, pp. 1–109.
Bhattacharya, C.B. et al. (2023) ‘Corporate purpose and employee sustainability behaviors’, Journal of Business Ethics, 183(4), pp. 963–981.
Chen, Y. (2024) ‘Global financial crisis: Unravelling corporate governance failures’, Frontiers in Business, Economics and Management, 13(1), pp. 262–267.
Cheng, B., Ioannou, I. and Serafeim, G. (2014) ‘Corporate social responsibility and access to finance’, Strategic management journal, 35(1), pp. 1–23.
Hassani, B.K. and Bahini, Y. (2024) ‘Crosswashing in Sustainable Investing: Unveiling Strategic Practices Impacting ESG Scores’, arXiv preprint arXiv:2407.00751 [Preprint].
Hidayah, R.N. (2023) ‘Analisis Penerapan Good Corporate Governance Dalam Upaya Melindungi Investor Di Pasar Modal’, EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 10(2), pp. 277–289.
Kanyurhi, E.B. et al. (2024) ‘When unethical practices harm relationship outcomes: testing the influence of consumer-perceived unethical behaviour on trust and satisfaction in the banking sector’, International Journal of Bank Marketing, 42(6), pp. 1178–1211.
Karsono, B. (2023) ‘Good Corporate Governance: Transparency, Accountability, Responsibility, Independency dan Fairness (Literature Review)’, Dinasti International Journal of Management Science, 4(5), pp. 811–821.
Kirkpatrick, G. (2009) ‘The corporate governance lessons from the financial crisis’, OECD Journal: Financial market trends, 2009(1), pp. 61–87.
Kowalewski, O. (2016) ‘Corporate governance and corporate performance: financial crisis (2008)’, Management Research Review, 39(11), pp. 1494–1515.
Lee, K. and Lee, H. (2019) ‘How does CSR activity affect sustainable growth and value of corporations? Evidence from Korea’, Sustainability, 11(2), p. 508.
Makhija, P. et al. (2023) ‘Sustainable Investing with ESG-Variables Impacting Individual Investor Decisions.’, SDMIMD Journal of Management, 14(2).
Morali, O. and Searcy, C. (2013) ‘A review of sustainable supply chain management practices in Canada’, Journal of business ethics, 117, pp. 635–658.
Nascimento, L.D. et al. (no date) ‘Historical context of social, environmental and corporate governance (ESG) and its impacts on organizations: A literature review’.
Sharma, P., Panday, P. and Dangwal, R.C. (2020) ‘Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies’, International Journal of Disclosure and Governance, 17(4), pp. 208–217.
Singh, K. and Misra, M. (2021) ‘Linking corporate social responsibility (CSR) and organizational performance: The moderating effect of corporate reputation’, European Research on Management and Business Economics, 27(1), p. 100139.
Sun, W., Stewart, J. and Pollard, D. (2011) Corporate governance and the global financial crisis: International perspectives. Cambridge University Press.
Vorontsova, A., Agafonova, E. and Yelnikova, Y. (2023) ‘MAIN TRENDS AND PERSPECTIVES OF THE DEVELOPMENT OF THE REGULATORY LANDSCAPE OF RESPONSIBLE INVESTMENT IN THE WORLD’, Social economics, (65), pp. 92–103.
Zainul Abidin, A.F. et al. (2024) ‘Ethical commitment, institutional investors and financial performance: Malaysian evidence’, International Journal of Finance & Economics, 29(1), pp. 1042–1056.
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2024-11-28
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