ANALISIS PENGUNGKAPAN INDIKATOR KINERJA DALAM SUSTAINABILITY REPORTING PERUSAHAAN PERTAMBANGAN BESAR DI INDONESIA

NICHOLA, Ananda and SEPTIANI , Aditya (2019) ANALISIS PENGUNGKAPAN INDIKATOR KINERJA DALAM SUSTAINABILITY REPORTING PERUSAHAAN PERTAMBANGAN BESAR DI INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study is; first, to analyze the disclosure’s level of performance indicators in sustainability reporting of large mining companies in Indonesia. Second, to find out whether the disclosure of performance indicators is already in accordance with the Global Reporting Initiative (GRI) G4 guidelines. This study used secondary data from sustainability disclosure database and each of company’s website. Content analysis method is used to analyze 21 sustainability reports of seven large mining companies in Indonesia during 2014-2016. This study finds that; first, the disclosure’s level of performance indicators in the sustainability reports has been quite high because there are four companies that have a disclosure percentage of >50% during the 2014-2016 period. Second, the disclosure’s level of performance indicators in the sustainability reports is sufficient in accordance with the GRI G4 guidelines. However, there are still some categories that are slightly disclosed (<50%) and need to be improved. Meanwhile, the development of performance indicators disclosure is fluctuating from 2014-2016.

Item Type:Thesis (Undergraduate)
Additional Information:Indonesia, Sustainability reporting, Performance Indicators, Global reporting initiative, Large mining companies
Uncontrolled Keywords:Indonesia, Sustainability reporting, Performance Indicators, Global reporting initiative, Large mining companies
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:72101
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Apr 2019 13:26
Last Modified:29 Apr 2019 13:26

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