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All Journal Jurnal Akuntansi Multiparadigma Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Auditing and Business Ihsan: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Terbuka Journal of Economics and Business E-Amal: Jurnal Pengabdian Kepada Masyarakat
Elisabeth Ria Viana Praningtyas
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Journal of Accounting Auditing and Business

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Does COVID-19 Pandemic Crisis Affect CSR Costs? Case of Indonesia Elisabeth Ria Viana Praningtyas; Rini Subekti; Putu Ayu Anggya Agustina
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.43331

Abstract

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to fund CSR activities increases as the COVID-19 crisis hit. On the contrary, companies with high liquidity do not necessarily active in environmental action when the pandemic hit. This study's novelty is examining the COVID-19 Pandemic crisis as a moderating variable in studying business entity behaviour towards their CSR. Besides, this study gives elaboration on what happened in Indonesia, one of the developing countries that suffered from the COVID-19 pandemic crisis.
Co-Authors Ami Pujiwati Andi Sylvana Andriyansah . Ayu Anggya Agustina, Putu Ginta Ginting Hidayah, Zainur Irmawaty Irmawaty Maesaroh, Imas Meirani Harsasi Nasoha, Mohamad Nenah Sunarsih Putu Ayu Anggya Anggraini Rini Subekti Rini Subekti