ANALISIS TINGKAT KEPATUHAN PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR DAN PERBANKAN PERIODE 2014-2015
Abstract
Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan pengungkapan CSR sektor perusahaaan yang memiliki tingkat kepatuhan CSR tertinggi dan fluktuasinya berdasarkan standard inti (core) yang berpedoman pada G4 Sustainability Reporting Guidelines. Peneliti menganalisis sustainability report yang diterbitkan 20 perusahaan pada industri manufaktur dan sektor perbankan periode 2014 – 2015. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik analisis data berupa metode content analysis. Hasil penelitian menunjukkan bahwa industri manufaktur memiliki rata – rata total kepatuhan pengungkapan CSR yang tertinggi dibandingkan dengan perusahaan pada sektor perbankan. Secara umum, tingkat kepatuhan pengungkapan mengalami sedikit peningkatan dan menunjukkan adanya tren positif di masa mendatang.
Kata kunci : Corporate social responsibility (CSR), kepatuhan, pengungkapan.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
