Dampak pandemi covid-19 pada CSR spending perusahaan go public di Indonesia: studi pada perusahaan yang terdaftar di BEI
DOI:
10.47709/jebma.v2i1.1359Dimension Badge Record
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.
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Accepted Date: 2022-02-08
Published Date: 2022-03-16
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