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Dampak pandemi covid-19 pada CSR spending perusahaan go public di Indonesia: studi pada perusahaan yang terdaftar di BEI

Authors

  • Suhita Whini Setyahuni Universitas Dian Nuswantoro
  • RR Wulan Indri Widiar Universitas PGRI Semarang

DOI:

10.47709/jebma.v2i1.1359

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Abstract

Penelitian ini bertujuan untuk menguji perbedaan rata-rata CSR spending perusahaan go public di Indonesia pada masa sebelum pandemi COVID-19 tahun 2019 dan saat pandemi COVID-19 tahun 2020. Dengan menggunakan uji beda paired sample t-test, penelitian ini menguji 136 sampel perusahaan yang terdaftar di BEI tahun 2019 dan tahun 2020. Hasil penelitian menunjukkan terdapat perbedaan yang signifikan pada jumlah CSR spending sebelum pandemi COVID-19 dan saat pandemi COVID-19. Penurunan CSR spending terjadi di semua sektor industri di Indonesia selama masa pandemi COVID-19.

Penelitian ini berfokus pada pengujian CSR spending, yang merupakan perspektif baru pada penelitian mengenai CSR, terutama aktivitas CSR selama masa pandemi COVID-19. Penelitian ini memberikan bukti empiris pada telaah literatur mengenai strategi mitigasi perusahaan terkait dengan aktivitas CSR pada periode krisis yang disebabkan oleh COVID-19. Penelitian ini juga memberikan perspektif baru mengenai aktivitas CSR dalam konteks stratejik perusahaan. Bagi ranah praktik bisnis, penelitian ini memberikan literatur mengenai bentuk perumusan coping strategy selama masa pandemi COVID-19 terutama yang berkaitan dengan efisiensi biaya CSR.

Author Biography

RR Wulan Indri Widiar, Universitas PGRI Semarang

Pengajar di program studi Manajemen Fakultas Ekonomi dan Bisnis

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ARTICLE Published HISTORY

Submitted Date: 2022-02-02
Accepted Date: 2022-02-08
Published Date: 2022-03-16