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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Ekonomika Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Khalilul Rahman
Andalas University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implikasi Krisis Pandemi Covid-19 Terhadap Etika Perusahaan: Prespektif Etis Corporate Social Responsibility Khalilul Rahman
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4183

Abstract

The COVID-19 pandemic resulted in a crisis that will test the company's commitment to ethical business conduct. The impact of the COVID-19 pandemic on the economy, health and society has increased sharply. Based on stakeholder theory, legitimacy theory and literature on corporate social responsibility (CSR), this paper attempts to explore how corporate responses to the COVID-19 pandemic support key stakeholders such as employees, customers and society as a whole through its CSR initiatives. The results of this paper are that corporations can show respect for their employees and focus on management relationships between companies, customers and communities during the COVID-19 pandemic. This will have significant theoretical implications and practical implications on corporate duties to employees, customers and society and future research on CSR as a competitive force for business even after the economic recession following the COVID-19 pandemic.
CORPORATE GOVERNANC, CORPORATE SOCIAL RESPONSIBILITY DAN KETAHANAN PERUSAHAAN DI INDONESIA: CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA Khalilul Rahman; Asniati Bahari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.165-178

Abstract

This study aims to provide empirical evidence about the influence of internal corporate governance mechanisms and corporate social responsibility on corporate resilience. This research's novelty is to analyze companies' resilience during the Covid-19 pandemic in Indonesia from March to September 2020. Data analysis in this study used SmartPLS 3.3.9 software. Based on the purposive sampling technique, a sample of 44 companies was obtained, which were registered at IDX80 as of February 2020. The findings of this study are that CSR on the topic of Environment does not have a significant effect on corporate resilience; however, Economic and Social topics have a significant effect on corporate resilience. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the audit committee significantly affects corporate resilience. Other findings in this study indicate that Firm Size and Sales Growth significantly affect corporate resilience. The results of this study help investors and management understand the importance of CG, CSR, Firm Size, and Sales Growth in building corporate resilience in facing the coming crisis.
Factors Affecting The Level of Corporate Resilience as The Impact of The Covid-19 Pandemic in Indonesia Khalilul Rahman; Asniati Bahari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19741

Abstract

This study aims to provide empirical evidence on the impact of corporate social responsibility, corporate governance, sales growth, and corporate size on corporate resilience. The purposive sampling technique obtained a sample of 44 companies registered in IDX80 as of February 2020. This study uses corporate quantitative methods with secondary data from sustainability reports and annual reports published by each corporate through the website www.idx.co.id or its official website. Data analysis in this study uses multiple linear regression analysis with IBM SPSS 25 software. The findings of this study are that partially, CSR on the topic of Environment has no significant effect on corporate resilience, but the topic of Economics and Social affect corporate resilience significantly. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the board of audit committee significantly affects corporate resilience. Sales growth and corporate size significantly affect the corporate's resilience. Then, CSR, corporate governance, sales growth, and corporate size significantly affect the corporate's resilience.
The Influence Of Environmental, Social And Governance (ESG) Performance On The Severity Of Losses And The Recovery Time Of Stock During The Crisis Of The Covid-19 Pandemic In Southeast Asia Khalilul Rahman; Asniati Bahari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2754

Abstract

This study aims to examine the effect of environmental, social and governance (ESG) performance on loss severity and recovery time of non-financial companies in Southeast Asia during the Covid-19 pandemic crisis in 2020-2021. The number of observations in this study is 1010, with 662 companies in 2021 and 348 companies in 2020. This study uses a quantitative method with secondary data obtained from Refinitiv Eikon Thomson Reuters. Unbalanced panel data regression analysis was performed using STATA version 17. The results showed that ESG performance and environmental performance had a positive and significant effect on the severity of losses and stock recovery during the crisis. Social performance has no effect on the severity of losses and recovery time during a crisis. Governance performance has no effect on the severity of losses, but has a positive and significant effect on the stock recovery time during a crisis. These findings indicate that investors in Southeast Asia have not prioritized the ESG aspect in their investment decisions, and even consider it as a burden or short-sighted investors. This research recommends to investors to develop investment strategies based on socially responsible investment and to regulators to develop a better and more detailed framework related to assessing ESG performance.
Co-Authors Asniati Bahari