Jurnal Riset Manajemen Indonesia
Vol 4 No 3 (2022): Jurnal Riset Manajemen Indonesia (JRMI)

ANALYSIS OF LEVEL OF SOCIAL DISCLOSURE IN SUSTAINABILITY REPORT AT PT BUKIT ASAM (PERSERO) TBK PERIOD 2017-2019

onoadminmaster onoadminmaster (Unknown)



Article Info

Publish Date
08 Mar 2023

Abstract

This study aims to analyze level of social disclosure in Sustainability Report based on Economic, Environmental and Social categories at PT. Bukit Asam (Persero) Tbk. 2017-2019 period. The data of this research are secondary data from Sustainability Report analyzed using descriptive methods. The results showed that level of Social disclosure was higher than Economic and Environmental performance, the second highest level is Economic performance and Environmental performance places performance category with lowest percentage of disclosure. PT. Bukit Asam (Persero) Tbk. has made quality disclosures based on GRI-G4 Sustainability Reporting Guidelines with a value of 42.85% and can be classified as Partially Applied.

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Journal Info

Abbrev

jrmi

Publisher

Subject

Economics, Econometrics & Finance

Description

The scope of the journal is: Economic; Management; Accounting INDONESIAN MANAGEMENT RESEARCH JOURNAL (JRMI) receives rigorous research articles that have not been offered for publication elsewhere. INDONESIAN MANAGEMENT RESEARCH JOURNAL (JRMI) on the research related to accounting and business that ...