Analisis Konten Dan Komparatif Sustainability Report Perbankan Berdasarkan Gri G4 (Studi Kasus Pada Bank Bni Dan Maybank Tahun 2014)

Rahayu, Norra Isnasia (2016) Analisis Konten Dan Komparatif Sustainability Report Perbankan Berdasarkan Gri G4 (Studi Kasus Pada Bank Bni Dan Maybank Tahun 2014). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memahami dan membandingkan sejauh mana penerapan Sustainability Report Perusahaan yang tercermin dalam laporan masing-masing. Jenis penelitian ini adalah penelitian kualitatif, metode penelitian yang digunakan ialah metode content analysis dengan data sekunder yaitu Laporan Keberlanjutan PT. Bank Negara Indonesia (BNI) dan PT Malayan Banking Bhd (Maybank) tahun 2104. Metode ini merupakan teknik penelitian yang digunakan untuk referensi yang replikabel dan valid dari data pada konteksnya. Peneliti mencari bentuk dan struktur serta pola yang beraturan dalam teks dan membuat kesimpulan atas dasar keteraturan yang ditemukan. Teknik scoring digunakan dalam penelitian untuk membantu memetakan kinerja pengungkapan berdasarkan acuan (konteks) yang telah ditetapkan yaitu GRI G4. Hasil dari penelitian ini menunjukkan kedua perusahaan telah menerapkan Sustainability Report dengan baik, ada beberapa penulisan opini publik dan sumber data terlepas dari kebenaran realisasi di perusahaan secara langsung. Walaupun sudah baik, dalam laporan ditemukan ketidaktepatan dan ambiguitas pada salah satu indikator yang diungkapkan. Demikian pula dengan hasil penelitian atas perbandingan penerapan Sustainability Report. pengungkapan standar umum kedua perusahaan ini sudah memenuhi 69% untuk BNI dan 89% untuk Maybank. Pengungkapan aspek material kedua perusahaan ini sudah memenuhi 31% untuk BNI dan 29% untuk Maybank. Pengungkapan spesifik jasa keuangan kedua perusahaan ini sudah memenuhi 53% untuk BNI dan untuk Maybank tidak mengungkapkan aspek ini. Perusahaan dirasa perlu untuk mengungkapkan keseluruhan indikator kinerja di laporan tahun berikutnya dan meningkatkan penerapan Sustainability Report demi perusahaan yang lebih baik di masa depan.

English Abstract

This research is conducted to provide information and compare about the implementation of Sustainability Report applied in each of report. This research is a qualitative research, content analysis is a technique to yield an inference and quantify data to its context. Researcher tries to find any regularities of the form, structure, and pattern that written in the text and make inference based on those regularities. Then, researcher uses BNI’s and Maybank’s sustainability reports from fiscal year 2014 (secondary datum). Scoring system is used for mapping the performance of BNI’s and Maybank’s sustainability reporting from its guidelines (context), which is GRI G4. The results of this research shows that both of corporations has implemented good enough Sustainability Report. They are, public opinion about Maybank’s contribution in society and data source even it can’t be seen directly to the company. Despite of the improvement, there are incorrect reporting and ambiguity in some indicators. For Sustainability Report, it well said based on general standard disclosure of both corporations completed 69% for BNI and 89% for Maybank. Based on Specific standard disclosure of both corporations completed 31% for BNI and 29% for Maybank. Based on financial services sector disclosures of both corporations completed 53% for BNI and for Maybank didn't implement this aspect in performance indicator on GRI G4. Corporations still have to make it more complete to achieve all of the performance indicator in the next report. And also their Sustainability Report towards a better future company.

Item Type: Thesis (Magister)
Identification Number: TES/658.408/RAH/a/2016/041802344
Uncontrolled Keywords: BANKS AND BANKING, SUSTAINABLE DEVELOPMENT REPORTING
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 02 May 2018 06:47
Last Modified: 21 Oct 2021 07:20
URI: http://repository.ub.ac.id/id/eprint/10126
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