THE CONSISTENCY OF MATERIAL ASPECTS REPORTED IN SUSTAINABILITY REPORT (CASE STUDY AT PT. ANEKA TAMBANG TBK AND PT. INDO TAMBANGRAYA MEGAH TBK)

Rindo, Wifarsyah (2018) THE CONSISTENCY OF MATERIAL ASPECTS REPORTED IN SUSTAINABILITY REPORT (CASE STUDY AT PT. ANEKA TAMBANG TBK AND PT. INDO TAMBANGRAYA MEGAH TBK). Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this study is to examine the extent to which PT. Aneka Tambang Tbk and PT. Indo Tambangraya Megah Tbk reported their material aspects consistently in sustainability report. This study is qualitative research that uses secondary data obtained from official website of both companies. Data collection method is documentation method. The result shows that none of them consistent in reporting their material aspects during period 2013-2016. PT. Aneka Tambang Tbk has only 15 consistent material aspects (34.8%). The rest of 28 material aspects (65.2%) are not consistent. On other hand, PT. Indo Tambangraya Megah Tbk has only 16 consistent material aspects (66.7%). The rest of 8 material aspects (33.3%) are not consistent. The result also shows that both companies does not provide any explanation or justification for any inconsistent material aspects. Keywords: Consistency, Material Aspect, Sustainability, Sustainability Report

Item Type: Thesis (Diploma)
Primary Supervisor: Riwayadi, SE, AK, MBA, CSRS, CPMA
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 27 Jul 2018 10:53
Last Modified: 27 Jul 2018 10:53
URI: http://scholar.unand.ac.id/id/eprint/36927

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