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Archives of Business Research – Vol. 10, No. 4
Publication Date: April 25, 2022
DOI:10.14738/abr.104.12023. Simandjuntak, J. B. P., & Sudibyo, Y. A. (2022). The Role of Business Etchics as Moderating Variable in the Effect of Integrated
Reporting, Corporate Social Responsibility, and Environmental Performance Toward Corporate Reputation. Archives of Business
Research, 10(04). 14-25.
Services for Science and Education – United Kingdom
The Role of Business Etchics as Moderating Variable in the Effect
of Integrated Reporting, Corporate Social Responsibility, and
Environmental Performance Toward Corporate Reputation
J. B. P. Simandjuntak
Faculty Economics and Business Trisakti University, Jl.
Kyai Tapa No.1, Tomang, Grogol Petamburan, Jakarta 11440, Indonesia
Yvonne Augustine Sudibyo
Faculty Economics and Business Trisakti University, Jl.
Kyai Tapa No.1, Tomang, Grogol Petamburan, Jakarta 11440, Indonesia
ABSTRACT
The study to analyze the effect of Integrated Reporting, Corporate Social
Responsibility, and Environmental Performance toward Corporate Reputation. And
also analyzes the impact of Business Ethics as a moderating variable that
strengthens or weakens the relationship between the effects of Integrated
Reporting, Corporate Social Responsibility, and Environmental Performance
toward Corporate Reputation. The researcher collects empirical study data from
the companies using secondary data taken from the annual reports of companies
listed on the Indonesia Stock Exchange (IDX) and Publish the Sustaninability
Reporting. Then analyzes them using the Statistical Package for the Social Sciences.
A total of 150 units of data analysis that meet the criteria and can be used as samples
in this study. Business Etchics as a moderator between Integrated Reporting,
Corporate Social Responsibility, and Environmental Performance toward
Corporate Reputation with proxy and measurement on Corporate Coode of Conduct
in companies listed on the Indonesia Stock Exchange is still little researched. So this
research will not only fill in the current gaps in the literature but also spark new
academic debates, but this study will also contribute to the practice of Corporate
Reputation. This study reveals that Integreted Reporting and Environmental
Performance have a positive and significant effect on Corporate Reputation.
Corporate Social Responsibility have no effect on Corporate Reputation.
Meanwhile, the role of the Business Ethics as a moderating variable have
strengthens the influence between Integreted Reporting and Environmental
Performance on Corporate Reputation from before being moderated by the
Business Ethics. This study only takes secondary data from the annual reports of
companies and Sustanainability reports of companies from the Indonesian stock
exchange. And only have thirty companies as a data this study.
Keywords: Integrated Reporting, Corporate Social Responsibility, Enironmental
Performance, Business Ethics
INTRODUCTION
The manufacturing industry that publishes sustainability reporting provides the largest
contribution to the increase in Indonesia's economic growth which reached 7.07% in the
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Simandjuntak, J. B. P., & Sudibyo, Y. A. (2022). The Role of Business Etchics as Moderating Variable in the Effect of Integrated Reporting, Corporate
Social Responsibility, and Environmental Performance Toward Corporate Reputation. Archives of Business Research, 10(04). 14-25.
URL: http://dx.doi.org/10.14738/abr.104.12023
second quarter of 2021. This sector is the source of the highest growth, which is 1.35%. In this
period, the manufacturing sector itself recorded growth of 6.91% despite experiencing
pressure due to the Covid-19 pandemic.
Table 1: Manufacturing Company Developments 2016-2020,
Sources: Indonesia Stock Exchange (2021)
Corporate reputation is often considered as one of the most important intangible assets of any
company (Hall, 1993; Hasseldine et al., 2005). A strong reputation helps a company build a
sustainable competitive advantage (Sanchez and Sotorrio, 2007), because it signifies quality
and among all the intangible assets of a company, a company's reputation is perhaps the most
enduring (Hsu, 2012).
Based on this background, the researcher has formulated the problems in this research,
including: (i) Does the principle of integrated reporting affect the reputation of manufacturers
listed on the IDX for the period 2016-2020; (ii) Does CSR affect the reputation of manufacturers
listed on the IDX 2016-2020 period; (iii) Does environmental performance affect the reputation
of Manufacturers listed on the IDX for the 2016-2020 period; (iv) Can business ethics moderate
the effect of the principle of interactive reporting on the reputation of companies listed on the
IDX for the 2016-2020 period; (v) Can business ethics moderate the influence of CSR on
company reputation in Manufacturers listed on the IDX for the 2016-2020 period; (vi) Can
Basic industry & chemicals
ANIMAL FEED 5 5 4 4 4
CEMENT 6 6 5 5 5
CERAMICS, GLASS, PORCELAIN 6 7 7 6 6
CHEMICALS 11 12 10 11 12
METAL AND ALLIED PRODUCTS 15 15 18 21 22
OTHER - BASIC INDUSTRY AND CHEMICALS 1 2 3
PLASTICS & PACKAGING 12 13 14 14 15
PULP & PAPER 8 8 10 11 10
WOOD INDUSTRIES 2 2 4 5 6
JUMLAH 65 68 73 79 83
Consumer goods industry
COSMETICS AND HOUSEHOLD 6 6 6 6 7
FOOD & BEVERAGES 16 20 21 26 28
HOUSEWARE 3 4 3 4 5
OTHERS - CONSUMER GOODS INDUSTRY 1 1
PHARMACEUTICALS 10 10 11 12 13
TOBACCO MANUFACTURERS 4 4 4 5 5
JUMLAH 39 44 45 54 59
Miscellaneous industry
AUTOMOTIVE AND COMPONENTS 13 13 13 13 13
CABLE 6 6 6 7 7
ELECTRONICS 1 1 1 2 2
FOOTWEAR 2 2 3 3 2
MACHINERY AND HEAVY EQUIPMENT 2 3 4 5 5
OTHERS - MISCELLANENEOUS INDUSTRY 5 5 6
TEXTILE, GARMENT 16 17 20 22 21
JUMLAH 40 42 52 57 56
GRAND TOTAL 144 154 170 190 198
2016 2017 2018 2019 2020
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business ethics moderate the effect of environmental performance on company reputation in
Manufacturers listed on the IDX for the 2016-2020 period.
Based on the formulation of the problem above, it can be seen that the objectives of this
research are, (i) To obtain empirical evidence about the effect of the principle of integrated
reporting on the reputation of companies listed on the IDX for the period 2016-2020; (ii) To
obtain empirical evidence about the effect of CSR on the reputation of companies listed on the
IDX for the period 2016-2020; (iii) To obtain empirical evidence about the effect of
environmental performance on the reputation of companies listed on the IDX for the 2016-
2020 period; (iv) To obtain empirical evidence that business ethics size can moderate the effect
of the integrated reporting principle on the reputation of companies listed on the IDX for the
2016-2020 period; (vi) To obtain empirical evidence that business ethics can moderate the
effect of environmental performance on company reputation on manufactures listed on the IDX
for the 2016-2020 period.
The researcher limits the scope in which this research relates to the influence of the Principles
of Integrated Reporting and Corporate Social Responsibility and environmental performance
on the reputation of companies with business ethics as a moderating variable in Manufacturing
sector companies on the IDX for the 2016-2020 period. The theoretical significance of this
research is that it is expected to contribute to the development of stakeholder theory, corporate
social responsibility in manufacturing sector companies listed on the IDX, including during the
pandemic. This study focuses more on how the differences in the principles of integrated
reporting, corporate social responsibility, and corporate social responsibility affect the
reputation of the company with business ethics (or Code of Conduct) as a moderating variable.
Through this research, it is expected to provide many benefits for many parties, including, (i)
Researchers can add insight into the influence of the principles of integrated reporting,
Corporate Social Responsibility, environmental performance on company reputation with
business ethics (or Code of Conduct) as a variable moderation, (ii) For companies or businesses
it is expected to provide benefits in strengthening efforts, determining corporate social
responsibility strategies in order to increase company growth, (iii) For further researchers, it
is hoped that this research can be used as a reference to be compared with other research.
LITERATURE REVIEW
Stakeholder Theory
Stakeholder theory was coined by Freeman in 1984 and Jones in 1995, which stated that a
business can be understood as an association of stakeholders (customers, suppliers, employees,
and so on) that together build success in a business (Freeman et al., 2010).
Corporate Social Responsibility (CSR)
CSR is a reforestation strategy carried out by businesses to preserve the culture, social and
economy in an area where the business operates (Raimi, 2017). However, during the last
decade the concept of CSR has increased continuously and has attracted the attention of
business people to be accepted and implemented in business activities (Hou, 2019).
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Simandjuntak, J. B. P., & Sudibyo, Y. A. (2022). The Role of Business Etchics as Moderating Variable in the Effect of Integrated Reporting, Corporate
Social Responsibility, and Environmental Performance Toward Corporate Reputation. Archives of Business Research, 10(04). 14-25.
URL: http://dx.doi.org/10.14738/abr.104.12023
Corporate Reputation
Corporate reputation is an evaluation of the level of preference that stakeholders have for the
company, measured on a continuum from negative (unfavorable) to positive (favorable)
(Lange, D., Lee, PM and Dai, Y. (2011)
Integratd Reporting
The implementation of integrated reporting guarantees many benefits for the company (Vitolla
et al., 2018). In fact, compliance with the framework can enable standardization of content that
can support the reading and understanding of integrated reports by investors and all
stakeholders.
Environmental Performance
In creating a good and sustainable environment for the future, a company is considered
responsible for environmental management to create better environmental performance for
stakeholders. Environmental performance is a form of company performance in an effort to
create a good (green) environment (Suratno, et.al., 2006; Sukasih & Sugiyanto, 2017).
Business Ethics
A survey of 1,699 CGMA designation holders in 99 (2019) countries provides insight into the
ethical status of business in the workplace. Here are some of the key findings: 51% of
respondents said ethical performance is a greater focus for senior management at their
company than it was three years ago, and 55% believe the importance of business ethics will
grow even further in the next three years.
Conceptual Framework
Figure 1 Conceptual Framework
Research Hypothesis
H1: Application of the Principles of Integrated reporting affects the reputation of a company.
H2: Corporate Social Responsibility affects the reputation of a company.
H3: Environmental performance affects a company's reputation
H4: Business ethics moderates the effect of integrated reporting principles on company
reputation
H5: The influence of business ethics moderates the effect of CSR on a company's reputation
Perbedaan Prinsip
integrated reporting
(X1)
Corporate Social
Responsibility (X2)
Kinerja Lingkungan
(X3)
Reputasi
Perusahaan (Y)
Etika Bisnis (Z)
a b c
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H6: The influence of business ethics moderates the effect of environmental performance on a
company's reputation.
RESEARCH METHODOLOGY
The object of research, the unit of analysis and observation as well as the types and sources of
data in this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2016-
2020 period which publish Sustainability Reports continuously during that period.
Sample Collection Method
The method used in this study is a purposive sampling method or the selection of a sample with
a purpose, which means that the sample selection is not random, as follows: Manufacturing
companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period, companies
that present financial statements in rupiah currency, Companies that publish sustainability
reports
Data Processing and Presentation Method
This research is quantitative research, quantitative research is research that requires a
researcher to explain how one variable affects other variables (Creswell, 2012).
Data Analysis Methods and Descriptive Statistical Analysis
Multiple linear regression analysis is a regression used to determine the direction and how
much influence the independent variable has on the dependent variable (Ghozali, 2018).
Descriptive statistics provide an overview of the data seen from the average value (mean),
standard deviation, variance, range, skewness, minimum value and maximum value in the form
of numerical analysis, pictures and diagrams.
Statistic test
Classical assumption test is used to test the effect, significant relationship, accuracy in
estimation, unbiased, and consistent. The classical assumption tests used in this study were:
normality test, multicollinearity test, autocorrelation test and heteroscedasticity test.
R-Square Coefficient of Determination Test (R2), F-Statistical Test (simultaneous test),
T-Statistical Test (Independent Sample Test).
Multiple linear regression
The following is the multiple linear regression model tested in this study:
� = � + ����� + ����� + ����� + �� �� + ��� ∗ ��� + ��� ∗ ��� + ��� ∗ �� + �
Keterangan :
Y = Reputasi
α = Konstanta
β = Koefisien Regresi
PIR = Prinsip Integrated Reporting
CSR = CSR
KL = KInerja LIngkungan
Z = Modearsi/Etika Binsis
e = Error
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Simandjuntak, J. B. P., & Sudibyo, Y. A. (2022). The Role of Business Etchics as Moderating Variable in the Effect of Integrated Reporting, Corporate
Social Responsibility, and Environmental Performance Toward Corporate Reputation. Archives of Business Research, 10(04). 14-25.
URL: http://dx.doi.org/10.14738/abr.104.12023
Operationalization of Research Variables
The variables used in this study along with their operations and measurement methods are as
follows:
Dependent Variable
The dependent variable in this study is the company's reputation (Y). To measure the
reputation of the company in this study, the Tobin's Q formula was used:
Independent Variable
Integrated Repoting
Joana maria Dragu (2018) conveys how integrated reporting (IR) can contribute to a better
implementation of corporate social responsibility (CSR) through the diffusion and adoption of
CSR practices and actually implementing CSR discourse.
Corporate Social Responsibility
The equation for CSR disclosure in this study:
������ = ∑����
��� × ���%
Information:
CSRIit = broad index of corporate social and environmental responsibility disclosure i.
Xyit = Value 1 = if item y is disclosed; value 0 = if item y is not disclosed.
Nit = Number of items for company I, nit 91.
Environmental Performance
Environmental performance in this study is based on PROPER:
Table 2. Determination of PROPER Value
No Warna Keterangan Skor
1 Emas Sangat sangat baik 5
2 Hijau Sangat baik 4
3 Biru Baik 3
4 Merah Buruk 2
5 Hitam Sangat buruk 1
RESULT AND DISCUSSIONS
Descriptive Statistics Table
Table 3. Descriptive Statistics Test Results
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
IRGR 150 .28571 1.00000 .8238097 .12757714
CSRD 150 .08791 .81319 .3550184 .17598982
ENVP 150 3.00000 5.00000 3.8466667 .37962657
ETKB 150 .16667 1.00000 .8933327 .18749063
REP_PER 150 -.22526 1.21626 .4428153 .37658750
Valid N (listwise)150
Source: Output SPSS Version 25.00 (2021)
The descriptive statistics in table 3, show that the Integreted Repoting has a relatively lower
than standard deviation value compared to the mean. This indicated that sample for corporate
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structure is quite low. Each variable of corporate social responsibility ad environmental
performance, the standard deviation value is lower than the mean, but the difference is
relatively small. This means that this data indicates good results because the smaller the value
of the standard deviation, the data or variable is more evenly distributed, meaning that the
standard deviation is not far from the average (mean).
The Results of Hypothesis 1, Hyphothesis 2 and Hypothesis 3
Table 4. The effect of Integrated Reporting, Corporate Social Responsibility, and Environmental
Performance toward Corporate Reputation
CREP = α0 + β1 IGRG + β2 CSRD + β3 ENVP + ε
----------------------------------------------------------------------------------------------------------------
Model 1
Variables Prediction Corporate Financial Performance
Coefficients p-value Hypotheses Status
Cons 1.069 0.001
IGRG + .813 0.001*** Significant (H1 support)
CSRD - .017 0.919 Significant (H2 not
support)
ENVP + .338 0.000*** Significant (H1 support)
Adjusted R2 0.323
F-Statistic 8.007
Prob (F- Statistic)
0.000***
Number of Observation 150
***Significant at a level of 1 percent; **Significant at a level of 5 percent; *Significant at a level of
10 percent
Note: CREP: Corporate Reputation; IGRG: Integrated Reporting; CSRD: Corporate Social
Responsibility; ENVP: Environmental performance
Table 4 shows that the effect of integrated reporting towards Corporate Reputation shows
positive and significant result and support hypotheses 1, this researches shows that the
decision maker in company will be able doing integrated reporting to provide corporate
reputation. This result support Baldo (2017), Hirsch (2017), and Kılıç & Kuzey (2018), where
companies that carry out activities related to corporate integrated reporting will increase the
corporate reputation. Table 4 also shows that the effect of Environmental Performance towards
Corporate Reputation shows positive and significant result and support hypotheses 2, this
researches shows that the decision maker in company will be able doing environmental
performance to provide corporate reputation. This result support Elsayed and Pato (2014) and
Ginter & Bernard (2019), where companies that carry out activities related to environmental
performance will increase the corporate reputation
The Result of Hypotheses 1, Hypotheses 2, and Hypotheses 3
Q1 = α0 + β1 IGRG + β2 CSRD + β3 ENVP + ε
Q1 = 1.069 + 0.813 IGRG - 0.017 CSRD + 0.338 ENVP + ε
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Simandjuntak, J. B. P., & Sudibyo, Y. A. (2022). The Role of Business Etchics as Moderating Variable in the Effect of Integrated Reporting, Corporate
Social Responsibility, and Environmental Performance Toward Corporate Reputation. Archives of Business Research, 10(04). 14-25.
URL: http://dx.doi.org/10.14738/abr.104.12023
The Results of Hypothesis 4, Hyphothesis 5 and Hypothesis 6
Table 5. The Effect of Business Ethics on Integrated Reporting, Corporate Social Responsibility,
and Environmental Performance toward Corporate Reputation
CREP = α0 + β1 IGRG + β2 CSRD + β3 ENVP + β4 BSTC_IGRG + β5 BSTC_CSRD + β6
BSTC_ENVP + ε
Model 2
Variables Prediction Corporate Financial Performance
Coefficient
s
p-value Hypotheses Status
Cons 0.699 0.001
IGRG + .815 0.001*** Significant (H1 support)
CSRD - .052 0.751 Significant (H2 not support)
ENVP + .317 0.000*** Significant (H1 support)
BSTC + .347 0.027** Significant
IGRG_BSTC + 1.072 0.000*** Significant (H3 support)
CSRD_BSTC + .036 0.973*** Significant (H3 not support)
ENVP_BSTC + .181 0.003*** Significant (H4 support)
Adjusted R2 .311
F-Statistic 7.178
Prob (F- Statistic)
0.000***
Number of Observation 150
***Significant at a level of 1 percent; **Significant at a level of 5 percent; *Significant at a level of
10 percent
Note: CREP: Corporate Reputation; IGRG: Integrated Reporting; CSRD: Corporate Social
Responsibility; ENVP: Environmental performance; BSTC: Business Ethic.
The Result of Hypotheses 4, Hypotheses 5, and Hypotheses 6
CREP = α0 + β1 IGRG + β2 CSRD + β3 ENVP + β4 BSTC_IGRG + β5 BSTC_CSRD + β6 BSTC_ENVP
+ ε
CREP = 0.699 + 0.815 IGRG + 0.052 CSRD + 0.317 ENVP + 1.072 BSTC_IGRG + 0.036 BSTC_CSRD
+ 0.181 BSTC_ENVP + ε
Table 5 shows that the interaction between Integrated Reporting and Environmental
Performance toward Corporate Reputation with the Business Ethics as a moderating variable
has significant interaction (Hypothesis 4 and Hyphotesis 6 is supported). This means that the
Business Ethics strengeth the effect of Integrated Reporting and Environmental Performance
toward Corporate Reputation. Table 5 also show that the interaction between Corporate Social
Responsibility and Corporate Reputationwith the Busniness Ethics as a moderating variable
have not significant interaction (Hypothesis 5 is not supported). This means that the Business
Etchics weakness the effect of Corporate Social Responsibility and Corporate Reputation. These
results not support Filip Ginter and Bernard (2019) which explains that the Business Etchics of
the firm is not a factor that can limit the chance of managers in doing corporate reputation
activity.
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CONCLUSIONS, IMPLICATIONS, LIMITATIONS AND FUTURE RESEARCH
Conclusions and Implications
This research contributes to provide the Integrated Reporting literature, Corporate Social
Responsibility Disclosure literature, and Environmental Performance literature. The results of
this research show that: (i) Integrated Reporting has a positive and significant effect towards
the Corporate Reputation; (ii) Corporate Social Responsibility Disclosure has not a significant
effect towards the Corporate Reputation; (iii) Environmental Performance has a positive and
significant effect towards the Corporate Reputation; (iv) Business Etchics strengthens the effect
of Integrated Reporting towards the Corporate Reputation; (v) Business Etchics has not effect
of Corporate Social Responsibility Disclosure towards the Corporate Reputation; (vi) Business
Etchics strengthens the effect of Environmental Performance towards the Corporate
Reputation
It implies that by using data analysis for three years from 2016 to 2020 towards 30 companies
(150 observation) and analyzing the data to the formula that is determined, it was found that
in 2016, it was proved that government had done in 2017 governments in developing countries,
especially in Indonesia, have begun to implement regulations for public companies listed on
exchanges in Indonesia are required to publish sustainability reports, where in the report there
are several sections regarding disclosure of environmental accounting.
This research is considered important by research for now to several reason that are in
accordance with the commitment of the copanies which states to commit to efforts to provide
it’s reputation and firm value. This study contributes significantly of corporate reputation with
firm value as a proxy, who want to see whether the effort to increase the corporate reputation
will have an impact on the corporate financial performance. In this study also, with the Bsiness
Etchics carried out by the company. In Indonesian’s companies that have made an awareness
of their environmental will further strengthen the company’s integrated reporting and
environmental performance on the corporate reputation, with increasing corporate profit as a
proxy for corporate financial performance.
Limitations and Future Research
The research only used sample of public companies in Indonesia as a developing country, so
that the result cannot be generalized. it would be nice in this study used a sample of developing
countries not only from Indonesia, but also other developing countries in the world that this
research will be more varied.
In this study only uses the factors that influence the corporate reputation, such as: integrated
reporting; corporate social responsibility disclosure and Environmental performance, and
business ethics. Meanwhile, in addition to these factors there again there are other factors that
affect the corporate reputation. The researcher, perhaps the next study can be used in addition
to the four factors that have been used in this study, such us: Type of Industry, Green
Competitive Advantage, and etc.
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Simandjuntak, J. B. P., & Sudibyo, Y. A. (2022). The Role of Business Etchics as Moderating Variable in the Effect of Integrated Reporting, Corporate
Social Responsibility, and Environmental Performance Toward Corporate Reputation. Archives of Business Research, 10(04). 14-25.
URL: http://dx.doi.org/10.14738/abr.104.12023
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