THE INFLUENCE OF INTERNAL CSR AND THE APPLICATION OF PSAK 24 EMPLOYEE BENEFITS ON EMPLOYEE JOB SATISFACTION

Abstract

This study aims to examine the effect of internal CSR and the application of PSAK 24 about Employee Benefits on employees' job satisfaction, utilizing quantitative descriptive analysis. The population includes full-time employees of companies throughout Indonesia, from which 200 samples were selected through the purposive sampling of non-probability sampling. This study involves primary data collected through questionnaires, and analyzed by SEM-PLS processed by SmartPLS software version 4.1.0.0. The results indicate that internal CSR and the application of PSAK 24 about employee benefits have a positive and significant effect on job satisfaction, suggesting that the realization of a good internal CSR program and the application of PSAK 24 about employee benefits encourage higher employee satisfaction. The research findings can be of benefit to provide evaluation material for company management or the internal CSR programs of organizations to improve their employee satisfaction under PSAK 24 about Employee Benefits.