Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia

Ajeng Tita Nawangsari, Mochammad Ilyas Junjunan, Imam Buchori


This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic.


Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui  keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.


Corporate Social Responsibility Disclosure;COVID-19;Stakehokder Theory

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Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

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