THE CONSISTENCY OF REPORTED MATERIAL ASPECTS IN SUSTAINABILITY REPORT (CASE STUDY IN PT. SEMEN INDONESIA (PERSERO) Tbk, PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND PT HOLCIM INDONESIA Tbk)

Nabila, Isbenny (2018) THE CONSISTENCY OF REPORTED MATERIAL ASPECTS IN SUSTAINABILITY REPORT (CASE STUDY IN PT. SEMEN INDONESIA (PERSERO) Tbk, PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND PT HOLCIM INDONESIA Tbk). Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this study is to examine the extent to which PT. Semen Indonesia (Persero) Tbk, PT Indocement Tunggal Prakarsa Tbk and PT. Holcim Indonesia Tbk reported their material aspects consistently in sustainability report. This study is qualitative research that uses secondary data obtained from official website of those companies. Data collection method is documentation method. The result shows that none of them consistent in reporting their material aspects during period 2014-2016. PT. Semen Indonesia (Persero) Tbk has only 7 consistent material aspects (36.84%). The rest of 12 material aspects (63.16%) are not consistent. On other hand, PT. Indocement Tunggal Prakarsa Tbk has only 10 consistent material aspects (41.67%). The rest of 14 material aspects (58.33%) are not consistent. PT. Holcim Indonesia Tbk has only 15 consistent material aspects (40.54%). The rest of 22 material aspects (59.46%) are not consistent. The result also shows that those cement companies do not provide any explanation or justification for any inconsistent material aspects. Keywords: Consistency, Material Aspect, Sustainability, Sustainability Report

Item Type: Thesis (Diploma)
Primary Supervisor: Drs Riwayadi, MBA., Ak., CSRS., CPMA
Subjects: L Education > LB Theory and practice of education > LB2300 Higher Education
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 07 Sep 2018 12:52
Last Modified: 07 Sep 2018 12:52
URI: http://scholar.unand.ac.id/id/eprint/37809

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