ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PT. WASKITA KARYA (PERSERO) TBK DAN YTL CORPORATION BERHAD TAHUN 2018 BERDASARKAN GRI STANDARDS

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Published: Feb 28, 2021

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Authors

Yenny Christine

Carmel Meiden
Institut Bisnis dan Informatika kwik Kian Gie

Issue
Vol. 10 No. 1 (2021): Jurnal Akuntansi

Section
Articles

Author Biography

Carmel Meiden, Institut Bisnis dan Informatika kwik Kian Gie

Program Studi Akuntansi

Article Details

How to Cite
Christine, Y., & Meiden, C. (2021). ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PT. WASKITA KARYA (PERSERO) TBK DAN YTL CORPORATION BERHAD TAHUN 2018 BERDASARKAN GRI STANDARDS. Jurnal Akuntansi, 10(1), 1–7. https://doi.org/10.46806/ja.v10i1.794

Abstract

PT Waskita Karya (Persero) Tbk and YTL Corporation Berhad which are in construction sub-industry. In submitting the Sustainability Report that have been published by the two construction companies, GRI Standards to see how far the level of compliance of PT Waskita Karya (Persero) Tbk and YTL Corporation Berhad in including the contents of the sustainability report. This study uses descriptive analysis including Data Collection, Data Recording, Data Analysis and Interpretation. Based on the study and result, that the level of compliance of the general disclosure of sustainability reports from PT Waskita Karya (Persero) Tbk is 84%, which is included in the well applied category. Meanwhile, YTL Corporation Berhad shows a compliance rate of 66%, which is included in the partially applied category. Furthermore, the level of compliance of the disclosure of material topics from PT Waskita Karya (Persero) Tbk is 51% which is included in the partially applied category. Meanwhile, YTL Corporation Berhad level of compliance is is 75% which is included in the partially applied category.


Keywords: Sustainability report, level of compliance, economic, environmetal, social, GRI Standards


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