Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure?
English
DOI:
https://doi.org/10.54408/jabter.v2i4.161Keywords:
Sustainability Report, Global Reporting Intiative (GRI), GRI 2016Abstract
This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.
Downloads
References
ACCA Global. (2013). The Business Benefits of Sustainability Reporting in Singapore. The Association of Chartered Certified Accountants (ACCA) (January).
Angela, N., & Meiden, C. (2021). PENGUNGKAPAN SUSTAINABILITY REPORT PT. INDONESIA POWER DAN ENEL GROUP. JURNAL ONLINE INSAN AKUNTAN, 6(2), 1–19. https://doi.org/10.51211/joia.v6i2.1565
Apriliyani, I. B., Farwitawati, R., & Nababan, R. A. (2021). Analisis Penerapan Global Reporting Initiative (GRI) G4 pada Laporan Keberlanjutan Perusahaan Sektor Pertanian. Jurnal Akuntansi Kompetif, 4(2). https://doi.org/10.35446/akuntansikompetif.v4i2.666
Astini, L. T. (2017). ANALISIS PENERAPAN GLOBAL REPORTING INITIATIVE (GRI) G4 PADA LAPORAN KEBERLANJUTAN PERUSAHAAN TAHUN 2013-2016 (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI). Jurnal Ilmiah Mahasiswa Akuntansi, 8(2). https://doi.org/10.23887/jimat.v8i2.14552
Belkaoui, A. R. (2004). Accounting Theory (Lima). Salemba Empat.
Creswell, J. W. (2007). Qualitative Inquiry and Research Design: Choosing Among Five Approaches (2nd ed.).
Ekasari, K., Eltivia, N., Indrawan, A. K., & Miharso, A. (2021). Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia. Indonesian Journal of Sustainability Accounting and Management, 5(1), 1–10. https://doi.org/10.28992/ijsam.v5i1.164
Ernst & Young Global Limited. (2013). Value of sustainability reporting. A study by Ernst & Young LLP and the Boston College Center for Corporate Citizenship.
Global Reporting Initiative. (2016). GRI Standards. https://www.globalreporting.org
Gunawan, P., Meiden, C. (2021). Analisis Kepatuhan Sustainbility Reporting PT. Aneka Tambang, Tbk. Berdasarkan GRI Standards, AA1000AP dan AA1000AS. Jurnal Ilmu Komputer dan Bisnis (JIKB). 12(1). 187-195. https://doi.org/10.47927/jikb.v12i1.104
Rosa, M. E. (2018). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pengisian Rekam Medis di RS Gigi dan Mulut UMY. Jurnal Medicoeticolegal & Manajemen Rumah Sakit.
Susi Maryanti, C., Haerani, N., Meydina, R., Munandar, A., Akuntansi, M., & Esa Unggul, U. (2022). Analisis laporan keberlanjutan perusahaan di sub sektor barang baku logam dan mineral lainnya tahun 2019-2020. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(7), 1–21. https://doi.org/10.32670/fairvalue.v4i7.1314
Syahputra, D., Erly Mulyani, & Herlina Helmy. (201 C.E.). Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives (GRI) G4 (Studi Kasus Pada PT Bukit Asam (Persero) Tbk Dan PT Indo Tambangraya Megah Tbk Tahun 2016-2017). Jurnal Eksplorasi Akuntansi, 1(2), 1–16. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/6
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Sinta Fatmaria Tantri, Kurnia Ekasari, Hesti Wahyuni
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
