FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA
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...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2022-12-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9751 |
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| author | Khalilul Rahman Asniati Bahari |
| author_facet | Khalilul Rahman Asniati Bahari |
| author_sort | Khalilul Rahman |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-a76f5633d0c9470881a63d9e52106dda |
| institution | Matheson Library |
| issn | 2541-6111 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-a76f5633d0c9470881a63d9e52106dda2025-07-10T00:58:05ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112022-12-0132133610.23917/reaksi.v7i3.197419814FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIAKhalilul Rahman0Asniati Bahari1Accounting, Faculty of Economics and Business, Andalas UniversityAccounting, Faculty of Economics and Business, Andalas UniversityThis 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.https://journals2.ums.ac.id/index.php/reaksi/article/view/9751corporate social responsibilitycorporate governancesales growthcorporate sizecorporate resilience |
| spellingShingle | Khalilul Rahman Asniati Bahari FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA Riset Akuntansi dan Keuangan Indonesia corporate social responsibility corporate governance sales growth corporate size corporate resilience |
| title | FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA |
| title_full | FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA |
| title_fullStr | FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA |
| title_full_unstemmed | FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA |
| title_short | FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA |
| title_sort | factors affecting the level of corporate resilience as the impact of the covid 19 pandemic in indonesia |
| topic | corporate social responsibility corporate governance sales growth corporate size corporate resilience |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9751 |
| work_keys_str_mv | AT khalilulrahman factorsaffectingthelevelofcorporateresilienceastheimpactofthecovid19pandemicinindonesia AT asniatibahari factorsaffectingthelevelofcorporateresilienceastheimpactofthecovid19pandemicinindonesia |