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All Journal Jurnal Riset Ilmu Akuntansi
Peri Hamdayani
Fakultas Ekonomi dan Bisnis, Universitas Mataram
Economics, Econometrics & Finance

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STUDI DESKRIPTIF TENTANG PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (SCR) PADA SEKTOR PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Peri Hamdayani; Lilik Handajani
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i2.7774

Abstract

This study aims to describe Corporate Social Responsibility (CSR) reporting practices in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period by reviewing GRI indicators, CSR accounts, fund allocations, and differences in fund allocations between state- owned and non-state-owned enterprises (BUMN). The method used is qualitative. The results show that companies disclose 34 GRI environmental indicators related to materials and energy (25%), water and biodiversity (30%), emissions-waste-effluent (40%), and products, compliance and transportation (18%) and aspects (50%) as a form of transparency and sustainability. In financial reporting, there are variations in account terms related to revenue. The comparison shows similar percentages, but 2% of state-owned enterprises tend to be oriented towards regulatory obligations, while 1% of non-state-owned enterprises are strategic. The findings emphasize the importance of systematic and consistent CSR disclosure.
Co-Authors Lilik Handajani