The Involvement of Firms in Helping Fight the Pandemic of COVID-19 : Evidence from Indonesia

Ahmad Abbas(1*), Mohamad Ilham(2), Neks Triani(3), Ainun Arizah(4), Wa Ode Rayyani(5)

(1) IAIN Parepare
(2) Universitas Musamus
(3) Universitas Sembilanbelas November Kolaka
(4) Universitas Muhammadiyah Makassar
(5) Universitas Muhammadiyah Makassar
(*) Corresponding Author


The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed during the pandemic, there are only seven and one-half percent of companies involved in combating the coronavirus outbreak. Firms provide the donation including funds, free internet services, nutrition products, masks, and medical supplies. They have recognized their social  involvement as the form of corporate social responsibility


COVID-19; Firms; Social Responsibility

Article metrics

Abstract views : 269 | views : 3

Full Text:



Abbott, W.F., & Monsen, R. J. (1979). On the Measurement of Corporate Social Responsibility: Self-Reported Disclosure as a Method of Measuring Corporate Social Involvement. Academy Management Journal, 22(3), 501-515.

Aerts, W & Cormier, D. (2009). Media Legitimacy and Corporate Environmental Communication. Accounting, Organization, and Society. 34, 1-27.

Birth, G & Illia, L. (2008). Communicating CSR: Practices among Switzerland’s top 300 Companies. Corporate Communication : An International Journal, 13 (2), 182-192.

Boot, A., Carletti, E., Haselmann., Kotz, H., Krahnen, J.P., Pelizzon, L., Schaefer, S & Subrahmanyam, M. (2020). The Coronavirus and Financial Stability. SAFE Policy Letter, No. 78, Leibniz Institute for Financial Research SAFE.

Dusuki, A. W. (2008). What Does Islam Say about Corporate Social Responsibility?. Review of Islamic Economics, 12(1), 2-28.

Donaldson,T & Dunfee, T. (1994). Toward a United Conception of Business Ethics: Integrative Social Contracts Tehory. Academy of Management Review, 19 (2), 252-284.

Fatma, M., Ruiz, A. P., Khan, I., & Rahman, Z. (2020). The Effect of CSR Engagement on EWOM on Social Media. International Journal of Organization Analysis.

Gomez-Carrasco, P, Guillamon-Saorin, E., Garcia Osma, B. (2020). Stakeholders versus Firm Commmunication in Social Media: the Case of Twitter and Corporate Social Responsibility Information. European Accounting Review, 1-32.

Gray, R., Owen, D & Maunders, K. (1987). Corporate Social Reporting: Accounting and Accountability. London, Prentice Hall.

Gray, R., Dey, C., Owen, D., Evans, D., & Zadek, S. (1997). Struggling with the praxis of Social Accounting: Stakeholders, Accountability, Audits, and Procedures. Accounting, Auditing, & Accountability Journal, 10(1), 325-364.

Kabarsebelas. (2020). PT. Fajar Berikan SCR Bentuk Kepedulian Terhadap Lingkungan. accessed April 9th 2020.

Lako. (2011). Konstruksi CSR dan Reformasi Paradigma Bisnis dan Akuntansi. Jakarta, Erlangga.

Hassan, M.K & Lahyani, F.E. (2020). Media, Independent Non-executive Director and Strategy Disclosure by non-Financial Listed Firms in the UAE. Corporate Governance, 20(2), 216-239.

Neu D., Warsame, H. & Pedwell, K. (1998). Managing Public Impressions: Environmental Disclosure in Annual Reports. Accounting Organization, and Society, 23(3), 265-282.

Rayyani, W. O, Abbas, A, & Hannani, H. (2019). Accountability of Performance Integrated with the Value of Islamic Civilization: the Case of Muhammadiyah University of Makassar. IJISH (International Journal of Islamic Studies and Humanities), 2(2), 71-80.

Moore, G & Spence, l.J. (2006). Responsibility and Small Business. Journal of Business Ethics, 67(3), 219-226.

Suchman, M.C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Journal, 20(3), 571-610.

Tang, L. (2012). Media Discourse of Corporate Social Responsibility in China: A Content Analysis of Newspaper. Asian Journal of Communication, 22(3), 270-288.

Temposcangroup. (2020). Realization of CSR Donation for Covid-10 by Tempo Scan Group to BNPN., accessed April 5th 2020.

Yekini, K & Jallow, K. (2012). Corporate Community Involvement Disclosure in Annual Report: A Measure of Corporate Community Development or A Signal of CSR Observance?. Sustainability Accounting, Management, and Policy Journal, 3(1), 7-32.

Zaman, R., Bahadar, S., Kayani, U.N, & Arslan, M. (2018). Role of Media and Independent Directors in Corporate Transparency and Disclosure: Evidence from an Emerging Economy. Corporate Governance, 18(5), 858-885.



  • There are currently no refbacks.

Copyright (c) 2020 Ahmad Abbas, Mohamad Ilham, Neks Triani, Ainun Arizah, Wa Ode Rayyani

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This Journal has been listed and indexed in :

Copyright of Jurnal Inovasi Bisnis (p-ISSN : 2338-4840, e-ISSN : 2614-6983)

Creative Commons License
Inovbiz: Jurnal Inovasi Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 

View Inovbiz Statistics