ANALISIS PERBANDINGAN PENGUNGKAPAN SUSTAINABILITY REPORTING PADA LAPORAN TAHUNAN PERUSAHAAN BUMN DAN NON BUMN SEKTOR PERTAMBANGAN DAN PERTANIAN (STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA)

Hidayat, Arief (2010) ANALISIS PERBANDINGAN PENGUNGKAPAN SUSTAINABILITY REPORTING PADA LAPORAN TAHUNAN PERUSAHAAN BUMN DAN NON BUMN SEKTOR PERTAMBANGAN DAN PERTANIAN (STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA). Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
ANALISIS_PERBANDINGAN_PENGUNGKAPAN_SUSTAINABILITY_REPORTING_PADA_LAPORAN_TAHUNAN_PERUSAHAAN_BUMN_DAN_NON_BUMN_SEKTOR_PERTAMBANGAN_DAN_PERTANIAN.pdf

Download (87kB) | Preview

Abstract

Title: "Comparative analysis of sustainability reporting disclosures in annual reports state enterprises and non state-owned mining and agriculture sector (the study of public companies in Indonesia). " (Arief Hidayat, Dr. Ahmad Juanda, MM.,Ak, IhyaulUlum,SE.,M.Si) This study aims to describe how the practice of disclosure of Sustainability Reporting in the annual report of public companies in Indonesia have been implemented and run well or not, and test comparison of the characteristics of different disclosure on public company disclosure practices in Indonesia on Sustainability Reporting. With judgment sampling method, this study obtained a sample of 21 public companies. Testing is done by using Mann Whitney. Based on the above table, the significant value amounted to 0.203. Because the significance value> 0.05 then Ho is accepted. It can be concluded that there was no difference in average Sustainability Reporting on the company's disclosure of state and non state-owned category. Mann whitney U-value of 37.000 shows the value of U count. Wilcoxon W value of 103.000 is the lowest rank of average disclosure. Z value of -1.273 indicates confidence interval (confidence interval), the estimation of a restricted interval of two values, called the upper and lower bounds.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 19 Apr 2012 03:03
Last Modified: 19 Apr 2012 03:03
URI: http://eprints.umm.ac.id/id/eprint/2420

Actions (login required)

View Item View Item