Pengungkapan Aktivitas Corporate Social Responsibility Di Industri Kesehatan dan Farmasi Di Masa Pandemi Covid-19

Monica Adiya  Victorie; Arthik Davianti

doi:10.33395/owner.v6i4.1163

Authors

Monica Adiya Victorie
Arthik Davianti Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana

DOI:

10.33395/owner.v6i4.1163

Keywords:

Corporate Social Responsibility, Disclosures, Occupational Health and Safety, Sustainability Report

Abstract

This study aims to study CSR disclosure practices by the four pharmaceutical companies listed on the Indonesia Stock Exchange, which consist of PT Indofarma Tbk, PT Sido Muncul Tbk, PT Kalbe Farma Tbk and Phapros Tbk. The basis of disclosure analysis uses the GRI 403 standard as a guideline in the aspect of disclosure. The case occurred due to the Covid-19 pandemic so that it directly affected the community and employees. This makes the company's disclosure practices can have a positive effect on the community and employees. This study uses descriptive qualitative with qualitative content analysis techniques on the sustainability reports of observed companies published in 2019-2020. The results of the analysis show the disclosure of occupational safety and health aspects through ten codes. The codes are health, environment, medicine, risk mitigation, prevention, training, quality of health, accidents, workers, and disease. The code is based on the disclosure standard GRI 403: Occupational Safety and Health. Using the theory of legitimacy, namely companies disclose information voluntarily when the law does not force them, it states an exchange between the company and the community which is called a contract.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Akbar, U. R., & Humaedi, S. (2020). Peran Csr Dalam Upaya Mengatasi Pandemi Covid-19. Prosiding Penelitian Dan Pengabdian Kepada Masyarakat, 7(2), 341. https://doi.org/10.24198/jppm.v7i2.28874

Anastasia, M., & Anizar, S. (2022). Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility Pada PT. Tarungin Bina Mitra. 6, 2526–2533.

Ayuning, Aminah, & Setiawati, T. W. (2016). Implementasi Corporate Social Responsibility (Csr) Oleh Perusahaan Jamu Pt Sido Muncul Semarang. Diponegoro Law Review, 5(3), 1–12.

Badjuri, A. (2011). Faktor-Faktor Fundamental, Mekanisme Corporate Social Responsibility (CSR) Perusahaan Manufaktur dan Sumber Daya Alam di Indonesia. Dinamika Keuangan Dan Perbankan, 3(1), 38–54.

Bundoyo, I. A., & Davianti, A. (2019). Praktik Pengungkapan Kinerja Lingkungan Pada Perusahaan Farmasi Proper Dan Non Proper Di Indonesia. Vokasi Jurnal Riset Akuntansi, Vol 8 No 1(1), 53–67.

Donleavy, G. (2018). An Introduction to Accounting Theory.

Fitriani, L., & Astuti, F. D. (2021). Program Corporate Social Responsibility Humas Rumah Sakit Islam Jakarta Pondok Kopi bagi Masyarakat. 2(April), 82–86.

Harijanti, L. (2019). GRI and the SDGs an introduction to GRI 305 on Emission. September.

Hartono, E. (2018). Implementasi Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Industri Dasar dan Kimia. Jurnal Kajian Akuntansi, 2(1), 108. https://doi.org/10.33603/jka.v2i1.1299

Indriya, I. (2020). Konsep Tafakkur Dalam AlQuran Dalam Menyikapi Coronavirus Covid-19. SALAM: Jurnal Sosial Dan Budaya Syari, 7(3). https://doi.org/10.15408/sjsbs.v7i3.15048

Ioannidis, J. P. A. (2021). Benefit of COVID-19 vaccination accounting for potential risk compensation. Npj Vaccines, 6(1), 1–5. https://doi.org/10.1038/s41541-021-00362-z

Kartikasari, D., & Salina, N. (2017). Pengaruh Pengungkapan Program Corporate Social Responsibility Terhadap Profitabilitas Perusahaan. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 5(2), 193. https://doi.org/10.30871/jaemb.v5i2.353

Laoli, W. B., & Davianti, A. (2019). Health and Safety Disclosures Practice in Indonesian Chemical Industries: A Qualitative Content Analysis Study. International Journal of Social Science and Business, 3(4), 348. https://doi.org/10.23887/ijssb.v3i4.21321

Marlius, D. (2017). KEPUTUSAN PEMBELIAN BERDASARKAN FAKTOR PSIKOLOGIS DAN BAURAN PEMASARAN PT. INTERCOM MOBILINDO PADANG. 01(01), 57–66.

Matitaputty, J. S., & Davianti, A. (2020). Does board gender diversity affect corporate social responsibility disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 35. https://doi.org/10.31106/jema.v17i1.3612

Murni, R. (2017). PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PADA PT. TRI STAR MANDIRI.

Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 6(3), 508. https://doi.org/10.29040/jiei.v6i3.1372

Noviarty, H., & Edryani, Y. (2021). DAMPAK PANDEMI COVID-19 TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA SEKTOR FARMASI. Jurnal Audit Dan Akuntansi Fakultas Ekonomi, 10(2), 11–39.

Nuraziz, F. (2017). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN FARMASI YANG TERCATAT DALAM BURSA EFEK INDONESIA.

Nurmalasari, Y., & Erdiantoro, R. (2020). Perencanaan Dan Keputusan Karier: Konsep Krusial Dalam Layanan BK Karier. Quanta, 4(1), 44–51. https://doi.org/10.22460/q.v1i1p1-10.497

Pratiwi, A., Nurul Rahmatia, N., & Muniarty, P. (2020). Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar di BEI. Owner, 4(1), 95. https://doi.org/10.33395/owner.v4i1.201

Presiden Republik Indonesia. (2012). PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 50 TAHUN 2012 TENTANG PENERAPAN SISTEM MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA. 10(9), 32. https://dspace.ups.edu.ec/bitstream/123456789/5224/1/UPS-QT03885.pdf

Putra, wendy tri syah. (2014). Manfaat penerapan csr untuk meningkatkan kinerja perusahaan pada PT INDOFARMA Palembang.

Rahmi, N. U., & Wijaya, V. V. (2022). Pengaruh Enterprise Risk Management , Corporate Social Responsibility , Free Cash Flow dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2016-. 6(2019), 2712–2720.

Suryaningsum, S., Effendi, M. I., Gusaptono, R. H., & Wahyuni, S. (2016). Perbandingan Penerapan Corporate Social Responsibility (CSR) pada PT Bukaka Teknik Utama Tbk dengan PT Adhi Karya Tbk. Al-Tijary Jurnal Ekonomi Dan Bisnis Islam, 2(1), 25–40. https://journal.iain samarinda.ac.id/index.php/altijary/article/view/548

Tri Ningsih, A., & Cheisviyanny, C. (2019). ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PT. BUKIT ASAM, Tbk BERDASARKAN GLOBAL REPORTING INITIATIVES (GRI) DAN KAITANNYA DENGAN PROPER 1). 1(3).

Utari, M. D. (2014). Analisis Pengaruh Kriteria Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Sub-Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia. 3(1).