Jurnal Penelitian Ekonomi dan Bisnis
Vol. 6 No. 2 (2021): September 2021

How is using of the Indonesian Banking Environmental Disclosure with GRI?

Amelia, Rizky Windar (Unknown)
Wicaksana, Aditya Pandu (Unknown)
Zulvina, Desi (Unknown)
Sulistyowatie, Syska Lady (Unknown)

Article Info

Publish Date
30 Sep 2021

Abstract

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking

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Journal Info
Jurnal Penelitian Ekonomi dan Bisnis
Website

Abbrev

jpeb

Publisher

Universitas Dian Nuswantoro

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JPEB is a periodical publication (two times a year, in March and September) with the primary objective to disseminate scientific articles in the fields of management, economics, accounting, and islamic economics. JPEB is accept your manuscript both written in Indonesian or ...