Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia
This study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content an...
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Universitas Trunojoyo Madura
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Online Access: | https://journal.trunojoyo.ac.id/infestasi/article/view/6008 |
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doaj-5b6fcca9e9144efea7b1e78c4cff06a12021-01-07T08:21:22ZindUniversitas Trunojoyo MaduraInFestasi: Jurnal Bisnis dan Akuntansi0216-95172460-85052020-06-0116111210.21107/infestasi.v16i1.60084348Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di IndonesiaEko Putri Setiani0Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri YogyakartaThis study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content analysis method and the data are analyzed using descriptive statistic. The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies. The Economic category (EC) and Labor Practices and Decent Work sub-category (LA) are the categories with the highest disclosure rates in both high profile and low profile companies. In the Environmental category (EN), high profile companies do much higher disclosure than low profile companies. In the social category with sub category of Society (SO) and Product Responsibility (PR), there is no significant disclosure difference between high profile and low profile companies. The sub-category of Human Rights (HR) is the lowest-average category of disclosure in both high profile and low profile companies.https://journal.trunojoyo.ac.id/infestasi/article/view/6008corporate social responsibilitylaporan keberlanjutantipe perusahaan |
collection |
DOAJ |
language |
Indonesian |
format |
Article |
sources |
DOAJ |
author |
Eko Putri Setiani |
spellingShingle |
Eko Putri Setiani Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia InFestasi: Jurnal Bisnis dan Akuntansi corporate social responsibility laporan keberlanjutan tipe perusahaan |
author_facet |
Eko Putri Setiani |
author_sort |
Eko Putri Setiani |
title |
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia |
title_short |
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia |
title_full |
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia |
title_fullStr |
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia |
title_full_unstemmed |
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia |
title_sort |
pengungkapan tanggung jawab sosial perusahaan pada tipe perusahaan di indonesia |
publisher |
Universitas Trunojoyo Madura |
series |
InFestasi: Jurnal Bisnis dan Akuntansi |
issn |
0216-9517 2460-8505 |
publishDate |
2020-06-01 |
description |
This study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content analysis method and the data are analyzed using descriptive statistic. The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies. The Economic category (EC) and Labor Practices and Decent Work sub-category (LA) are the categories with the highest disclosure rates in both high profile and low profile companies. In the Environmental category (EN), high profile companies do much higher disclosure than low profile companies. In the social category with sub category of Society (SO) and Product Responsibility (PR), there is no significant disclosure difference between high profile and low profile companies. The sub-category of Human Rights (HR) is the lowest-average category of disclosure in both high profile and low profile companies. |
topic |
corporate social responsibility laporan keberlanjutan tipe perusahaan |
url |
https://journal.trunojoyo.ac.id/infestasi/article/view/6008 |
work_keys_str_mv |
AT ekoputrisetiani pengungkapantanggungjawabsosialperusahaanpadatipeperusahaandiindonesia |
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