THE IMPACT OF CSR, CORPORATE SIZE, AND FINANCIAL INFORMATION’S QUALITY ON CORPORATE IMAGE

Abstract

Company image is an intangible asset that facilitates long-term success and contributes to the company both financially and non-financially. This research was conducted to see the influence of Corporate Social Responsibility (CSR), Corporate Size (CS), and Financial Information Quality (FIQ) on Corporate Image (CI). This research was carried out using a purposive sampling method with a total of 108 samples obtained. This research collects data through distributing questionnaires. The results of this study show that partially, CSR and CS have no influence on CI, while FIQ has a partial influence of 49% on CI. However, the research results simultaneously show that CSR, CS, and FIQ have an influence on CI, but not all of their influences are significant. CSR, CS, dan FIQ shows a significant simultaneous effect on CI of 48.5%. CSR shows an inverse (negative) relationship with CI, while CS and FIQ show a unidirectional (positive) relationship with CI. There are several implications that can be applied based on the results of this research, companies can improve the quality of financial information in order to improve their image. Improving a company's image can provide financial benefits by increasing relationships, company attractiveness, and providing a positive impression on shareholders and consumers.