A Comparative Study Of CSR Disclosure In Sustainability Reports Between PT Kalbe Farma And PT Bio Farma To Evaluate The Intensity Of Gri Standard Compliance

Harits, A Harindra Ramzyono (2019) A Comparative Study Of CSR Disclosure In Sustainability Reports Between PT Kalbe Farma And PT Bio Farma To Evaluate The Intensity Of Gri Standard Compliance. Sarjana thesis, Universitas Brawijaya.

Abstract

Studi ini berfokus untuk mengeksplorasi studi perbandingan laporan pengungkapan CSR antara PT Kalbe Farma dan PT Bio Farma. Studi ini adalah untuk menemukan tingkat intensitas standar GRI dari laporan keberlanjutan Kalbe Farma dan Bio Farma dan akan dibandingkan satu sama lain. Metode penelitian ini adalah kualitatif dan menggunakan metode studi banding. Basis teknik analisis dilakukan oleh Astini, Yuniarta dan Kurniawan (2017). Temuan dalam penelitian ini berasal dari indikator standar GRI dan juga item standar GRI, Bio Farma memiliki item pengungkapan yang lebih baik daripada Kalbe Farma. Bio Farma setidaknya melayani 50% dari total 232 item pengungkapan dalam laporan keberlanjutan mereka.

English Abstract

This study is focusing to explore a comparative study of CSR disclosure reports between PT Kalbe Farma and PT Bio Farma. The study is to find the degree of intensity of GRI standard of sustainability report of Kalbe Farma and Bio Farma and it would be compare each other. The method of this study is qualitative and using comparative study method. The analysis technique base carried out by Astini, Yuniarta and Kurniawan (2017). The findings in this study are from the GRI standard indicator and also GRI standard items, Bio Farma has a better disclosure items than Kalbe Farma has. Bio Farma at least served 50% from total 232 items of disclosure in their sustainability report.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: SKR/FEB/2019/431/051907981
Uncontrolled Keywords: studi banding, CSR, perusahaan farmasi, standar GRI, pengungkapan standar, comparative study, CSR, pharmaceutical company, GRI standards, standard disclosure
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 22 Oct 2019 02:41
Last Modified: 22 Oct 2019 02:41
URI: http://repository.ub.ac.id/id/eprint/174044
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