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ANALISIS PRAKTIK PENGUNGKAPAN TRIPPLE BOTTOM LINE PADA ANNUAL REPORT PERUSAHAAN (STUDI KOMPARASI PADA ENVIRONMENT HIGH RISKS INDUSTRY DAN SOCIAL HIGH RISKS INDUSTRY)

FUADY, RIDLA TSAMROTUL (2013) ANALISIS PRAKTIK PENGUNGKAPAN TRIPPLE BOTTOM LINE PADA ANNUAL REPORT PERUSAHAAN (STUDI KOMPARASI PADA ENVIRONMENT HIGH RISKS INDUSTRY DAN SOCIAL HIGH RISKS INDUSTRY). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to compare the disclosure of the triple bottom line in the industry are included in the group of environment and social high risks industry. Triple Bottom Line is used is divided into three key performance indicators; economic performance, social performance, and environment performance. Components used in this study is constructed component by GRI (Global Reporting Initiative) which consists of 65 items. Object of this study is 30 environment high risks industry and 30 social high risks industry. Results of this study showed that the average disclosure on the triple bottom line of environment high risks industry as much as 28.83and social high risks industry as much as 30.20 from 65 items. Highest item expressed by both the industry groups are the items included economic performance with code EC1 item. While the lowest item is included in the item SO3 from social performance. While testing the T-Test showed the Sig. (2-tailed) is 0.656, which means that the disclosure of the triple bottom line at the company's annual report that includes environment high risks industry and social high risks industry is no difference.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 20 Jan 2015 02:41
Last Modified: 20 Jan 2015 02:41
URI : http://eprints.umm.ac.id/id/eprint/14902

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