Geliat Corporate Social Responsibility, Analisis Diskursus di Masa Pandemi

Abstract

CSR merupakan aktivitas yang dituntut untuk dilakukan oleh perusahaan. Namun, saat krisis karena adanya pandemi Covid-19 penerapan CSR mengalami tantangan. Penelitian ini bertujuan untuk mendeskripsikan secara komprehensif pengungkapan CSR yang disajikan oleh perusahaan jasa sub sektor transportasi yang terdaftar di Bursa Efek Indonesia, terkhusus pada masa pandemi Covid-19, dengan menggunakan pendekatan analisis diskursus. Perusahaan yang menjadi objek penelitian ini adalah PT Satria Antaran Prima Tbk (PT. SAP). Teori yang digunakan dalam penelitian ini yakni stakeholder theory. Penelitian ini menggunakan metode penelitian analisis diskursus. Hasil penelitian menunjukkan perusahaan tetap memiliki komitmen kepada stakeholder terkait CSR selama masa pandemi Covid-19. Akan tetapi, orientasi fokus mengalami perubahan karena adanya krisis akibat pandemi Covid-19.

CSR is an activity that is required to be carried out by the company. However, during the crisis due to the Covid-19 pandemic, the implementation of CSR experienced challenges. This study aims to comprehensively describe CSR disclosures presented by transportation service companies listed on the Indonesia Stock Exchange, especially during the Covid-19 pandemic, using a discourse analysis approach. The company that is the object of this research is PT Satria Antaran Prima Tbk (PT. SAP). The theory used in this research is stakeholder theory. This research uses discourse analysis research method. The results of the study show that the company remains committed to stakeholders related to CSR during the Covid-19 pandemic. However, the focus orientation has changed due to the crisis due to the Covid-19 pandemic.