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Perbedaan kualitas sustainability report antara winner dan non winner pada Sustainability Reporting Award (SRA)


Oleh : Kevin Oktario Irawan

Info Katalog

Nomor Panggil : 2018_TA_AK_023140034

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Juniati Gunawan

Subyek : Sustainability accounting

Kata Kunci : sustainability report, winners, non winners, sra


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023140034_Halaman-judul.pdf 648.78
2. 2018_TA_AK_023140034_Bab-1.pdf 427.69
3. 2018_TA_AK_023140034_Bab-2.pdf 552.13
4. 2018_TA_AK_023140034_Bab-3.pdf 711.54
5. 2018_TA_AK_023140034_Bab-4.pdf 674.33
6. 2018_TA_AK_023140034_Bab-5.pdf 302.54
7. 2018_TA_AK_023140034_Daftar-pustaka.pdf 478.34
8. 2018_TA_AK_023140034_Lampiran.pdf 824.25

P Penelitian ini bertujuan untuk mengetahui perbedaan kualitas sustainabilityreport antara winner dan non winner pada Sustainability Reporting Award (SRA).Data yang digunakan adalah data sekunder yang diambil dari laporan keberlanjutanperusahaan pemenang SRA (Winner) dan perusahaan yang tidak mengikuti atautidak terdaftar sebagai pemenang SRA (Non Winner) pada ajang SustainabilityReporting Award (SRA) 2016 dan 2017.Sampel dari penelitian ini adalah seluruh populasi perusahaan pemenang dannon pemenang Sustainability Reporting Award (SRA) tahun 2016 dan 2017.Perusahaan winner 2015 diambil dari daftar pemenang SRA 2016 dan laporankeberlanjutan perusahaan Winner 2016 diambil dari daftar pemenang SRA 2017,sedangkan perusahaan Non Winner 2015 diambil sesuai kategori pemenang SRA2016 dan Laporan keberlanjutan perusahaan Non Winner 2016 diambil sesuaikategori pemenang SRA 2017. Teknik analisis data dalam penelitian ini adalahmetode konten analisis.Hasil dari penguji hipotesis dalam penelitian ini menunjukkan bahwa tidakterdapat perbedaan signifikan pengungkapan informasi umum antara winner dan nonwinner di 2015 dan 2016, terdapat perbedaan signifikan pengungkapan informasikhusus antara winner dan non winner di 2015 tetapi terdapat perbedaan signifikan di2016, tidak terdapat perbedaan signifikan pengungkapan informasi umum antaratahun 2015 dan 2016 di perusahaan winner dan non winner, dan Tidak terdapatperbedaan signifikan pengungkapan informasi khusus winner di tahun 2015 dan2016 tetapi terdapat perbedaan signifikan di non winner.

T This research aims to determine the differences of quality in sustainabilityreport between winners and non winners in the Sustainability Reporting Award(SRA). The data used is the secondary data taken from the sustainability report of thewinning SRA (Winner) company and companies that do not follow or are notregistered as SRA (non winner) in the 2016 and 2017 Sustainability ReportingAward (SRA).The sample of this study is the entire population of winners and non winners ofthe Sustainability Reporting Award (SRA) in 2016 and 2017. Winner companies in2015 are taken from the list of 2016 SRA winners and the 2016 Winners’ corporatesustainability reports are taken from the 2017 SRA winners list, while the 2015 nonwinner companies are taken according to the 2016 SRA winning category and the2016 non winner corporate sustainability report taken according to the SRA 2017winner category. The data analysis method used in this research is the contentanalysis method.The results of the hypothesis testers in this study indicate that there are nosignificant differences between the general information disclosure between winnersand non winners in 2015 and 2016, there are significant differences in the disclosureof special information between winners and non winners in 2015 but there aresignificant differences in 2016, there are no significant difference generalinformation disclosure between 2015 and 2016 in winner and non-winnercompanies, and there were no significant differences in winner-specific informationdisclosures in 2015 and 2016 but there were significant differences in non winners.

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