ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN BUMN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2014

Intan Apriani - Program Studi Akuntansi Fakultas Ekonomi Univesitas Negeri Padang

Abstract



This study aims to provide empirical evidence regarding disclosure of sustainability report in plantations sector state-owned enterprises listed the Indonesia Stock Exchange 2013-2014. Social and enviromental issues into a topic of great interest. The case of fire forest that happend in Indonesia, protected forest endangered, about the logging had been to the proteted forest endangered, to bring around the public and the company as well as the importance of social and the enviromental responsibility. Companies are required to not only focus on profit, but also pay attention to social and environmental responsibility. Sustainability Report is the practice of measurement, disclosure and accountability efforts of the organization's performance in achieving the goals of sustainable development to the stakeholders both internal and external (GRI, 2010). Sustainability Report is increasing become a trend and the need for a progressive company to inform the economic, social and environmental well as to all the company's stakeholders (Chariri, 2009).This research using the 2013 until 2014 plantations company within coding, scoring method and grouping category. The results of this study explains the Astra Agro Lestari company more revealing sustainability report than the Bakrie Sumatera Plantations company

Keyword : GRI Index, Sustainability Report, Plantations Company






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References


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