The influence of Financial Performance on Company Reputation With Anti-Corruption Disclosure Area As A Moderating Variable

ABSTRACT:Company reputation can be created from company performance. However, the existence ofissues such as corruption that occurs in several companies can also affect the company’s reputation, especiallyfrom the investor’s point of view. Therefore this study aims to determine the effect of financial performance oncompany reputation as moderated by the extent of anti-corruption disclosure. This research was conducted onall state-owned companies listed on the IDX for the 2017-2019 period, with a sample size of 20 companies.Data were collected using non-participant observation methods, and the analysis techniques used were simpleregression analysis and absolute difference test. Based on the analysis, it is found that financial performancedoes not affect the company’s reputation, especially from the investor’s point of view. In addition, it is partiallyfound that anti-corruption disclosure does not have a significant effect on the relationship between financialperformance and company reputation, which means that anti-corruption disclosure is not a moderatingvariable.

KEYWORDS:financial performance, anti-corruption disclosure; company’s reputation.