Sustainability Accounting as a Factor Affecting Corporate Image Viewed from the Perspective of Legitimation Theory

The phenomenon regarding corporate image and the sustainability of its business has become a topic that has been widely discussed lately. Issues regarding environmental damage and social problems that arise as a result of the company's operational activities are starting to be recognized as urgent. Various research results were obtained, indicating that the results of these studies were not conclusive, thus encouraging further research. The population in this study is the community around the operational area of a 5-star hotel company in the Denpasar City Region. While the number of samples in this study were 75 respondents. The data collection method used in this study was by using a questionnaire and documentation. The hypothesis test used is multiple linear regression test. The results showed that the variable implementation of the people, planet, and profit aspects had a positive and significant effect on corporate image in 5-star hotel companies in Denpasar City