Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia

Abstract

This study aims to look at the differences and patterns of Corporate Social Responsibility (CSR) disclosure before and during the Covid-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange year 2019 and 2020. This research is a quantitative research using comparative analysis and content analysis as an analysis tool. The results showed significant differences in CSR disclosure before and during the Covid-19 pandemic. CSR disclosure during the Covid-19 pandemic has decreased compared to CSR disclosure before the Covid-19 pandemic. However, economic performance indicators have increased. This pattern is in line with the stakeholder theory, which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors.