Hasan Mukhibad, FE Akuntansi (2023) Awareness of Economic, Environmental, and Social Issues and Financial Soundness–Does The Covid-19 Pandemic Matter? Accounting Analysis Journal, 12 (1). pp. 11-20. ISSN 2252-6765

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Abstract

Purpose : Regulators, the public and researchers emphasize the business world to in�crease awareness of economic, environmental, and social issues as corporate social responsibility (CSR). However, the economic consequences of CSR are still being de�bated. This study proves the role of CSR disclosure on financial soundness and the role of the coronavirus disease (covid-19 pandemic) in the relationship between the two. Method : The research sample is a manufacturing company listed on the Indonesia Stock Exchange, with observations from 2015 to 2021. Data analysis uses panel data regression. Findings : The results showed that CSR disclosure does not affect financial soundness, but the interaction between CSR and covid-19 pandemic negatively affects financial soundness. Therefore, covid-19 pandemic plays a major role in the extent to which CSR affects financial soundness. We will conduct regression analysis with other indica�tors of financial soundness to assess the robustness of our findings. Novelty : The study contributes to the expansion of the prior literature in two impor�tant ways. First, we use the financial soundness consequences of C

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