PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBELUM DAN SEMASA PANDEMI COVID-19: BUKTI EMPIRIS DARI INDONESIA
Abstract
Riset ini bertujuan untuk mengeksplorasi faktor penentu pengungkapan tanggung jawab sosial perusahaan di Indonesia sebelum dan semasa covid-19. Riset ini merujuk kepada riset yang dilakukan oleh Mutakkin & Khan (2014). Mereka menemukan bahwa pengungkapan corporate social responsibility berpengaruh positif dan signifikan terhadap sektor berorientasi ekspor, ukuran perusahaan dan jenis industri. Perbedaan riset ini dengan riset sebelumnya terletak pada periode dan sampel riset. Periode riset ini adalah tahun 2019-2020, sebelum dan semasa terjadinya pandemi covid-19 di Indonesia. Sampel riset ini adalah seluruh perseroan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2020. Hasil riset menunjukkan bahwa family ownership dan kepemilikan asing tidakberpengaruh terhadap corporate social responsibility pada perseroan yang terdaftar di Bursa Efek Indonesia sebelum dan semasa covid-19.
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