Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non Keuangan Di Indonesia

Herawati Herawati (Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)
Yossi Yossi (Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)

Jurnal Telaah dan Riset Akuntansi
Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi

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.