Global Reporting Initiative Index Sebagai Model Pengukuran Triple Bottom Line Pada Industri Kategori Environment High Risk (Studi Komparasi Indonesia Dan Malaysia)

Authors

  • Mohammad Rianto Gobel
  • Djoko Sigit Sayogo
  • Adi Prasetyo

DOI:

https://doi.org/10.22219/jrak.v4i2.4945

Abstract

This research aims to describe the parctice of Triple Bottom Line Disclosure to the industries
whose the category is environment high risk in Indonesia and Malaysia which is reviewed by
Index Model GRI and explain the aspects that differ the practice of Triple Bottom Line Disclosure at environment high risk category in Indonesia and Malaysia which is reviewed by Index
GRI model. This research used Content Analysis and Mann-Whitney Test. The result of this
research shows that there are still many items of triple bottom line componen that have not been
shown yet.The significance of differences of Triple Bottom Line Disclosure about Malaysian
industry and Indonesia shows the point 64% from Indonesia and 36% from Malaysia and there
is some differencebetween Triple Bottom Line Disclosure of Malaysian industry and Indonesian
industry.
Keywords: index GRI, TripleBottom Line, EnvironmentHigh Risk.

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Published

2017-11-08

Issue

Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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