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Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/2622
Title: Analisis Pengungkapan Informasi dalam Sustainability Reporting pada PT. Kaltim Prima Coal Tahun 2008-2009
Authors: Thunggono, Benny
Keywords: Sustainability Reporting;Gri 2006;Pengungkapan Informasi
Issue Date: 2012
Publisher: Program Studi Akuntansi FEB-UKSW
Abstract: Sustainability reporting adalah suatu bentuk pelaporan perusahaan yang memberikan gambaran posisi dan aktivitas perusahaan pada aspek ekonomi, lingkungan, serta sosial. Perusahaan yang melakukan penyusunan sustainability reporting di Indonesia masih sedikit karena penyusunan sustainability reporting di Indonesia masih bersifat sukarela. Penelitian ini menggunakan sustainability reporting PT. Kaltim Prima Coal tahun 2008 dan 2009 sebagai objek penelitian. Berbeda dari penelitian pada umumnya yang menganalisis tentang faktor-faktor yang mempengaruhi pengungkapan informasi, penelitian ini akan mengidentifikasi jenis dan cara pengungkapan informasi sustainability reporting PT. Kaltim Prima Coal dengan menggunakan Global Reporting Initiative (GRI) 2006 sebagai pedoman melakukan sustainability reporting. Hasil penelitian ini menyimpulkan bahwa jenis pengungkapan informasi dalam sustainability reporting KPC pada tahun 2008 dan 2009 sudah memenuhi ketentuan GRI 2006 secara lengkap menurut kuantitas (keberadaan), sedangkan menurut kualitas (esensi) pengungkapan informasi dalam sustainability reporting KPC pada tahun 2008 dan 2009 ada beberapa indikator yang belum lengkap. Penelitian ini juga menyimpulkan bahwa cara pengungkapan informasi dalam sustainability reporting KPC pada tahun 2008 dan 2009, penggunaan kalimat masih dominan dipakai. Penggunaan bentuk tabel digantikan menjadi foto atau gambar pada sustainability reporting KPC dari tahun 2008 ke 2009.
Sustainability reporting is a form of corporate reporting which gives an overview of the position and company activities in the economic, environmental, and social. Companies that do the preparation of sustainability reporting in Indonesia still slightly because the preparation of sustainability reporting in Indonesia is still voluntary. This research used sustainability reporting of PT. Kaltim Prima Coal in 2008 and 2009 as the research object. The differences from general research which analyze the factors that influence of information disclosure, this research will identify by type and manner of information disclosure of sustainability reporting PT. Kaltim Prima Coal using the Global Reporting Initiative (GRI) 2006 as sustainability reporting guidelines do. The results of this research concluded that the type of information disclosure in sustainability reporting KPC in 2008 and 2009 had to comply with the GRI 2006 completely according to quantity (availability), while according to the quality (essence) of information disclosure in sustainability reporting KPC in 2008 and 2009 there were some indicators incomplete. The research also concluded that the manner of information disclosure in sustainability reporting of KPC in 2008 and 2009, is still the dominant use of the narrative text used. The use of tables to be replaced to photos or images on sustainability reporting KPC from 2008 to 2009.
URI: http://repository.uksw.edu/handle/123456789/2622
Appears in Collections:T1 - Accounting

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