Media Riset Akuntansi Auditing & Informasi
Vol. 23 No. 2 (2023): September

CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC

Regina Jansen Arsjah (Universitas Trisakti)
Juwita Tanamal (Universitas Trisakti)
Harti Budi Yanti (Universitas Trisakti)



Article Info

Publish Date
06 Oct 2023

Abstract

This study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company's responsibility to the environment and society positively affected corporate resilience. The company's responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company's responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis.

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Journal Info

Abbrev

mraai

Publisher

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...