Intan Puji, Pratiwi (2018) Analisis Penerapan Sustainability Report Berdasarkan Global Reporting Initiative (Gri) Pada Industri Perbankan Dengan Delapan Aset Terbesar (Cr-8) Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2013-2017. Other thesis, Universitas Darma Persada.
|
Text
Cover, dll.pdf Download (1MB) | Preview |
|
|
Text
Bab I.pdf Download (683kB) | Preview |
|
|
Text
Bab II.pdf Download (1MB) | Preview |
|
![[img]](http://repository.unsada.ac.id/style/images/fileicons/text.png) |
Text
Bab III.pdf Restricted to Registered users only Download (600kB) |
|
|
Text
Bab IV.pdf Restricted to Registered users only Download (1MB) |
|
|
Text
Bab V.pdf Download (553kB) | Preview |
|
|
Text
Daftar Pustaka.pdf Download (538kB) | Preview |
Abstract
Penelitian ini bertujuan untuk menganalisis penerapan laporan berkelanjutan berdasarkan pedoman GRI pada industri perbankan dengan delapan aset terbesar (CR-8). Metode sampling yang digunakan adalah purposive sampling dengan jumlah bank sebanyak 8 bank berdasarkan aset terbesar. Data yang digunakan dalam penelitian ini merupakan laporan berkelanjutan dan laporan tahunan yang berasal dari www.idx.com dan laporan yang diperoleh secara tidak langsung dari bank. Pengolahan data dilakukan dengan cara melakukan content analysis. Hasil penelitian menunjukkan bahwa bank yang memperoleh persentase paling besar yaitu Bank Negara Indonesia sebesar 100% di tahun 2017 sedangkan bank yang memperoleh persentase paling rendah adalah Bank Rakyat Indonesia sebesar 61% di tahun 2015 dan 2013. Laporan berkelanjutan tidak hanya terdapat di SR, bisa juga terdapat di AR selama bank tersebut tetap mengungkapkan sesuai dengan indikator GRI yang telah ditentukan dan tetap melaporkannya setiap tahun. Bank yang telah melaporkan SR dalam laporannya berarti bank tersebut sudah melaksanakan konsep Triple Bottom Line. Tidak hanya fokus pada laba saja tetapi juga fokus pada lingkungan dan masyarakat sosial. Kata kunci : Laporan berkelanjutan, Global Reporting Standar (GRI) This study purpose to analyze the application of sustainable reports based on GRI guidelines on the banking industry with the eight largest assets (CR-8). The sampling method used was purposive sampling with the number of banks as many as 8 banks based on the largest assets. The data used in this study are continuous reports and annual reports from www.idx.com and reports obtained indirectly from banks. Data processing is done by doing content analysis. The results showed that banks that obtained the largest percentage were Bank Negara Indonesia by 100% in 2017 while the banks that obtained the lowest percentage were Bank Rakyat Indonesia at 61% in 2015 and 2013. Continuous reports were not only found in SRs, but also found in AR as long as the bank continues to disclose according to the GRI indicators that have been determined and keep reporting it every year. The bank that has reported SR in its report means that the bank has implemented the Triple Bottom Line concept. Not only focus on profit but also focus on the environment and social community. Keywords: Sustainability report, Global Reporting Standards (GRI)
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Laporan berkelanjutan, Global Reporting Standar (GRI) |
| Subjects: | 600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.48 Analitycal Accounting, Financial Accounting/Akuntansi Analitik, Akuntansi Keuangan |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Fachry Al-Tolah Perpustakaan |
| Date Deposited: | 22 Apr 2019 08:47 |
| Last Modified: | 22 Apr 2019 08:47 |
| URI: | http://repository.unsada.ac.id/id/eprint/940 |
Actions (login required)
 |
View Item |
