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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Socius: Social Sciences Research Journal
Berliana, Farida
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ANTARA PERUSAHAAN BUMN DAN PERUSAHAAN NON BUMN DI INDONESIA Berliana, Farida; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine differences in financial performance andCSR disclosure between BUMN and Non BUMN companies, also to determine therelationship of financial performance with CSR disclosure. The types of data usedin this study are qualitative and quantitative data. The data source used issecondary data. The population in this study are all BUMN and non BUMNcompanies in Indonesia. The sample used in this study were 20 BUMN companiesand 20 non-BUMN companies. The sampling technique uses purposive samplingwith certain criteria and several considerations. Data analysis techniques used inthis study are descriptive analysis, independent sample t-test, and correlationanalysis. The results of data analysis show that there are no differences infinancial performance between BUMN and Non BUMN companies, there aredifferences in CSR disclosure between BUMN and Non BUMN companies, andhave a very weak positive relationship between financial performance and CSRdisclosure of BUMN and Non BUMN companies.
KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ANTARA PERUSAHAAN BUMN DAN PERUSAHAAN NON BUMN DI INDONESIA Berliana, Farida; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine differences in financial performance andCSR disclosure between BUMN and Non BUMN companies, also to determine therelationship of financial performance with CSR disclosure. The types of data usedin this study are qualitative and quantitative data. The data source used issecondary data. The population in this study are all BUMN and non BUMNcompanies in Indonesia. The sample used in this study were 20 BUMN companiesand 20 non-BUMN companies. The sampling technique uses purposive samplingwith certain criteria and several considerations. Data analysis techniques used inthis study are descriptive analysis, independent sample t-test, and correlationanalysis. The results of data analysis show that there are no differences infinancial performance between BUMN and Non BUMN companies, there aredifferences in CSR disclosure between BUMN and Non BUMN companies, andhave a very weak positive relationship between financial performance and CSRdisclosure of BUMN and Non BUMN companies.
Dinamika Kepercayaan Publik di Media Sosial: Krisis Komunikasi Humas Terhadap Isu Korupsi Pertamina Faisal, Daffa; Berliana, Farida; Pahlevi, Reza; Febrian, Revi; Fathullah, Dzulham; al- Gozi, Ahmed; Ramadhani, Susan
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 10 (2025): May
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15475305

Abstract

The communication crisis in the alleged corruption case of Pertamina shows how social media acts as the main arena in forming public opinion while testing the effectiveness of the company’s public relations communication strategy. Using a qualitative approach with virtual ethnographic methods, this study found that the dominance of negative sentiment towards Pertamina reflects the failure of public relations in managing public perception transparently and accountably. The company’s inability to provide fast and credible clarification open space for speculation and disinformation, worsening the existing trust crisis. Based on Situational Crisis Communication Theory (SCCT), defensive communication responses actually increase public skepticism, while agenda-setting theory shows that failure to control narration allows social media to take over discourse that is increasingly difficult to control. This finding confirms that in the digital era, crisis communication strategies must be more adaptive, proactive, and based on public involvement in order to avoid escalation of negative opinions that can damage the company’s reputation and related institutions.
Co-Authors al- Gozi, Ahmed Bambang Widarno DJOKO KRISTIANTO Faisal, Daffa Fathullah, Dzulham Febrian, Revi Ramadhani, Susan REZA PAHLEVI