PENDETEKSIAN LEVEL PENGUNGKAPAN PERUSAHAAN PERTAMBANGAN SUB SEKTOR LOGAM DAN MINERAL DENGAN PEDOMAN GRI YANG TERDAFTAR DI BEI TAHUN 2014-2015

Abstrak

Mining companies have a social responsibility (Corporate Social Responsibility / CSR) for the activities that they have done to the surrounding environment and the community as stated in the company's financial statements. The problem that arises is the existing rules only regulate CSR practices and do not regulate how the form of reporting in the annual financial statements. Therefore, rules are needed that govern the reporting in accordance with GRI standards. The data used are annual financial statements from 2014-2015. The research sample of 7 mining companies sub-sectors of metals and minerals. This study uses a descriptive qualitative approach by collecting data on corporate disclosure (CSR), after the data is obtained then coding is used where if the company makes a disclosure is given a number 1 and if no disclosure is given a number 0. The results of this study found that companies get the same level each year. TINS gained level A while the other 6 companies were level C. Mining companies in the metal and mineral sub-sector are not consistent in disclosing items related to corporate social responsibility.