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All Journal Jurnal Telaah dan Riset Akuntansi
Yossi Yossi
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non Keuangan Di Indonesia Herawati Herawati; Yossi Yossi
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of the study is to examine and compare sustainability disclosure level of financial companies and non-financial companies in Indonesia. Population of this study is the financial companies listed on the Indonesian Stock Exchange (IDX) and non-financial companies listed on the Jakarta Islamic Index (JII) in period 2014-2015. By using purposive sampling method, it is obtained 17 financial companies and 27 non-financialcompanies. The sustainability disclosure measured by using Global Reporting Initiative (GRI) G4 index. Data analysis technique is using independent sample t-test. Results of the study show that sustainability disclosure level between financial companies and non- financial companiesin 2014 and 2015 is different.  In 2014, sustainabilitydisclosure level between financial companies and non-financial companies is different, while in 2015, there is nodifferences of sustainability disclosure level between financial companies and non- financial companies in Indonesia.KEYWORDS : Global Reporting Initiative G4, Sustainability Disclosure, Finance Company, Non finance company.
Co-Authors Herawati Herawati