ANALISIS KOMPARASI PENGUNGKAPAN SUSTAINABILITY REPORTING PADA PERUSAHAAN GO PUBLIK DI INDONESIA (Studi Pada Perusahaan Sektor Pertambangan dan Sektor Agribisnis)
| Main Author: | Yulandari, Lisa |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/459/1/ANALISIS_KOMPARASI_PENGUNGKAPAN_SUSTAINABILITYREPORTING_PADA_PERUSAHAAN_GO_PUBLIK_DI_INDONESIA.pdf http://eprints.umm.ac.id/459/ |
Daftar Isi:
- This research titled comparative analysis of sustainability reporting at the company's disclosures go public in Indonesia (the study on the mining sector enterprises and agribusiness sector). The purpose of this study to determine how the disclosure practices of sustainability reporting in the mining sector enterprises and agribusiness sectors, and to examine differences in disclosure of sustainability reporting among companies in mining and agribusiness sectors. Data of this study using 19 samples of public companies from the list of 50 Biggest market capitalization using annual report data in 2008. Content analysis is used to describe the disclosure of indicators of sustainability reporting in the mining sector enterprises and agribusiness sector. Meanwhile, to test whether there are differences in disclosure of sustainability reporting among companies in mining and agribusiness sectors using Mann Whitney test. Results showed the level of disclosure of most companies in mining and agribusiness sectors ranked C (total disclosure of 13% 26.9%), and only a few companies disclose the total disclosure of between 27% 99.9%. Mann Whitney test results showed no significant difference between the disclosure of corporate sustainability reporting in the mining and agribusiness sectors at the level of significance of 5%.