Analysis of Disclosure Differences in Corporate Social Responsibility Performance Before and After the New Normal Era in Banking Companies

Authors

DOI:

https://doi.org/10.51289/peta.v7i2.531

Keywords:

Corporate Social Responsibility, Economic Performance, Environmental Performance, Social Performance, Pandemi Covid 19

Abstract

The Covid-19 pandemi has had an impact on all sectors, especially the banking sector. Therefore, researchers analyzed the banking sector on the disclosure of corporate social responsibility economic performance, environmental performance and social performance before and after the new normal era. The number of samples used were 90 companies in 2019-2020 based on the nonprobability sampling method with purposive sampling technique. The analytical technique used is a different test. The type of data used in this study is quantitative and the data sources used are included in secondary data. The results show that [1] there are differences in disclosure of economic performance before and after the new normal era, [2] there are no differences in disclosure of environmental performance before and after the new normal era, [3] there are differences in disclosure of social performance before and after the new normal era

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Published

28-07-2022

How to Cite

Jannah, S. and Dura, J. (2022) “Analysis of Disclosure Differences in Corporate Social Responsibility Performance Before and After the New Normal Era in Banking Companies”, Jurnal Penelitian Teori dan Terapan Akuntansi (PETA). Blitar, Indonesia, 7(2), pp. 208–219. doi: 10.51289/peta.v7i2.531.

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