SUSTAINABILITY REPORTING: STUDI KOMPARATIF LINTAS NEGARA INDONESIA, MALAYSIA, SINGAPURA

MAYDI, DIAH (2019) SUSTAINABILITY REPORTING: STUDI KOMPARATIF LINTAS NEGARA INDONESIA, MALAYSIA, SINGAPURA. S1 thesis, Universitas Mercu Buana.

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Abstract

A sustainability report is a report published by a company or organization about the economic, environmental and social impacts caused by its everyday activities. A sustainability report also presents the organization's values and governance model, and demonstrates the link between its strategy and its commitment to a sustainable global economy. This study is to determine whether there are differences in the extent of sustainability reporting disclosure between Indonesia, Malaysia and Singapore. The object of this research is non-financial companies listed on stock exchanges at each country that publish sustainability reports in 2017. The population in this study is Go Public companies that listed at stock exchange in Indonesia, Malaysia, and Singapore. The sample in this study is 50 companies per country that met the criteria. The sampling technique used in this study is quota and purposive sampling. The results of this study indicate that there is no significant difference in the level of sustainability reporting disclosure between Indonesia and Malaysia, then there are a significant difference in the level of sustainability reporting disclosure between Indonesia and Singapore,and Malaysia and Singapore. Keywords: Sustainability Report, Comparative Study, GRI-Standard, Indonesia, Malaysia, Singapura. Laporan keberlanjutan adalah laporan yang diterbitkan oleh perusahaan atau organisasi mengenai dampak ekonomi, lingkungan, dan sosial yang disebabkan oleh kegiatan sehari-hari. Laporan keberlanjutan juga menyajikan nilai-nilai dan model tata kelola perusahaan, dan menunjukkan hubungan antara strategi dan komitmennya terhadap ekonomi global yang berkelanjutan. Penelitian ini untuk mengetahui ada atau tidaknya perbedaan pada tingkat pengungkapan sustainability reporting antara Indonesia, Malaysia, dan Singapura. Objek penelitian ini adalah perusahaan non keuangan yang melaporkan sustainability report, dan terdaftar di bursa efek masing-masing negara periode tahun 2017. Populasi dalam penelitian ini adalah perusahaan Go Public yang listed pada bursa efek di masing-masing negara Indonesia, Malaysia, Singapura. Sampel dalam penelitian ini sebanyak 50 perusahaan per negara yang telah memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sampling kuota dan Purposive sampling. Hasil Penelitian ini menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada tingkat pengungkapan sustainability reporting antara Indonesia dengan Malaysia, lalu terdapat perbedaan yang signifikan pada tingkat pengungkapan sustainability reporting antara negara Indonesia dengan Singapura, dan Malaysia dengan Singapura. Kata Kunci: Sustainability Report, Studi Komparatif, GRI-Standard, Indonesia, Malaysia, Singapura.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 650
NIM/NIDN Creators: 43215120254
Uncontrolled Keywords: Sustainability Report, Studi Komparatif, GRI-Standard, Indonesia, Malaysia, Singapura.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Dec 2021 15:06
Last Modified: 16 Jun 2022 03:39
URI: http://repository.mercubuana.ac.id/id/eprint/52703

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