Analisis Pengungkapan Corporate Social Responsibility Di Perbankan Indonesia (Studi Komparatif Bank Pemerintah Dan Bank Swasta)

Salsabila, Shafira Tsalatsa (2021) Analisis Pengungkapan Corporate Social Responsibility Di Perbankan Indonesia (Studi Komparatif Bank Pemerintah Dan Bank Swasta). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini untuk mengetahui perbedaan pengungkapan CSR di bank pemerintah dan bank swasta. Pengungkapan CSR diidentifikasikan berdasarkan GRI Standards 2016. Populasi dalam penelitian ini adalah seluruh bank yang terdaftar di BEI tahun 2019 yaitu sebanyak 46 bank. 22 bank terpilih menggunakan non random sampling metode purposive sampling. Perbedaan antara bank pemerintah dan bank swasta diuji menggunakan analisis kualitatif deskriptif dengan metode content analysis. Teknik pengumpulan data dalam penelitian ini menggunakan metode dokumentasi berdasarkan annual report dan sustainability report perusahaan. Hasil penelitian menunjukkan terdapat perbedaan pengungkapan CSR antara bank pemerintah dan bank swasta di Indonesia berdasarkan GRI Standards. Urutan pengungkapan indikator CSR berdasarkan GRI Standards di bank pemerintah dan bank swasta adalah indikator sosial, indikator ekonomi, dan indikator lingkungan.

English Abstract

This study aims to determine the CSR disclosure differences between state owned banks and private banks. CSR disclosure is identified based on the 2016 GRI Standards. The population involves all 46 banks listed on the Indonesia Stock Exchange in 2019, in which 22 are selected through non-random sampling of purposive sampling method. The differences between state owned banks and private banks are tested utilising descriptive qualitative with content analysis method. The data are collected from the documentation of the companies’ annual report and sustainability report. The results of the study reveal that there are differences CSR disclosures between state owned banks and private banks in Indonesia based on the GRI Standards. The order of the CSR disclosure indicators based on GRI Standards on both state owned banks and private banks is social indicators, economic indicators, and environmental indicators

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	0521020149
Uncontrolled Keywords:	GRI Standards, Indikator Sosial, Indikator Ekonomi, Indikator Lingkungan, Sustainability Report, Annual Report, Corporate Sosial Responsibility, Perbankan, GRI Standards, Social Indicators, Economic Indicators, Environmental Indicators, Sustainability Report, Annual Report, Corporate Social Responsibility, Banking
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	07 Jan 2022 03:07
Last Modified:	08 Oct 2024 07:13
URI:	http://repository.ub.ac.id/id/eprint/187988

Text Shafira Tsalatsa Salsabila 165020307111001..pdf Download (1MB)

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