Implikasi Krisis Pandemi Covid-19 Terhadap Etika Perusahaan: Prespektif Etis Corporate Social Responsibility
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.
Downloads
References
Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the s back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review, 32(3), 836–863. https://doi.org/10.5465/AMR.2007.25275678
Al Machmudi, M. I. (2021). Tidak Patut, Perusahaan Kurangi CSR karena Alasan Pandemi Covid-19. PT CITRA MEDIANUSA PURNAMA Media Group - Mediaindonesia. https://mediaindonesia.com/humaniora/419120/tidak-patut-perusahaan-kurangi-csr-karena-alasan-pandemi-covid-19
Carroll, A. B. (2021). Corporate social responsibility (CSR) and the COVID-19 pandemic: organizational and managerial implications. Journal of Strategy and Management, 14(3), 315–330. https://doi.org/10.1108/JSMA-07-2021-0145
Cheema-Fox, A., LaPerla, B. R., Serafeim, G., & Wang, H. (2020). Corporate Resilience and Response During COVID-19. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3578167
Costa, R., & Menichini, T. (2013). Expert Systems with Applications A multidimensional approach for CSR assessment : The importance of the stakeholder perception. Expert Systems With Applications, 40(1), 150–161. https://doi.org/10.1016/j.eswa.2012.07.028
Destiana, N. (2021). Kepuasan Pelanggan, Kunci Pertahankan Usaha di Masa Pandemi. Majoo. https://majoo.id/blog/detail/kepuasan-pelanggan-kunci-pertahankan-usaha-di-masa-pandemi
Edelman. (2020). Edelman trust barometer special report on COVID-19 demonstrates essential role of the private sector. Edelman. https://www.edelman.com/research/edelman-trust-barometer-special-report-covid-19-demonstrates-essential-role-private-sector
Fauzan, R. (2021). BISRA 2021, Hariyadi Sebut Praktik CSR di Indonesia Masih Terbatas. Bisnis.Com. https://ekonomi.bisnis.com/read/20210422/12/1384754/bisra-2021-hariyadi-sebut-praktik-csr-di-indonesia-masih-terbatas
Huang, W., Chen, S., & Nguyen, L. T. (2020). Corporate social responsibility and organizational resilience to COVID-19 crisis: An empirical study of Chinese firms. Sustainability (Switzerland), 12(21), 1–19. https://doi.org/10.3390/su12218970
Jasso, A. F. R., Jasso, L. de J. R., & García, A. B. (2022). Corporate Social Responsibility in the COVID Era. An Exploratory Literature Review. Research in Administrative Sciences Under COVID-19, April, 177–192. https://doi.org/10.1108/978-1-80262-297-320221011
Ma’arif, N. (2020). 9,77 Juta Orang Kena PHK, MPR Soroti SDM dan Literasi Teknologi. DetikNews. https://news.detik.com/berita/d-5278957/977-juta-orang-kena-phk-mpr-soroti-sdm-dan-literasi-teknologi
Mahmud, A., Ding, D., Kiani, A., & Hasan, M. M. (2020). Corporate Social Responsibility Programs and Community Perceptions of Societal Progress in Bangladesh: A Multimethod Approach. SAGE Open, 10(2). https://doi.org/10.1177/2158244020924046
Randle, M., Kemperman, A., & Dolnicar, S. (2019). Making cause-related corporate social responsibility (CSR)count in holiday accommodation choice. Tourism Management, 75(May), 66–77. https://doi.org/10.1016/j.tourman.2019.05.002
Vázquez-Martínez, U. J., Morales-Mediano, J., & Leal-Rodríguez, A. L. (2021). The impact of the COVID-19 crisis on consumer purchasing motivation and behavior. European Research on Management and Business Economics, 27(3). https://doi.org/10.1016/j.iedeen.2021.100166
Yuniar, R. W. (2020). May Day 2020: Buruh yang dipecat saat pandemi virus corona, tidak dapat pesangon, tabungan “habis sudah.” BBC NEWS Indoensia. https://www.bbc.com/indonesia/indonesia-52488832
Copyright (c) 2022 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract views: 372 , 
PDF downloads: 284
