Testing The Differences of Sustainability Report Disclosure Between Industry High Profile and Low Industry Profile

Heru Suwasono, Nur Aisyah Kurniasiwi

Abstract

This study aims to determine the difference in the disclosure of sustainability reports between high profile industries and low profile industries for 5 years. This study uses independent variables that are compared with each other. The independent variable used is the disclosure of the sustainability report on the economic, environmental, social, and overall aspects compared to the type of industry which consists of high profile industry and low profile industry. The standard used in the disclosure of the sustainability report in this study is GRI G4 which was published in 2013. This study uses a sample for high profile industries using mining companies with 32 samples of companies listed on the IDX in 2016-2020 and reporting sustainability reports, both contained in the annual report and reported separately. For low profile companies using banking companies with 42 samples of companies listed on the IDX in 2016-2020 and reporting sustainability reports, both contained in the annual report and reported separately. In this study, the hypothesis was tested using independent samples t-test. The results of hypothesis testing in this study indicate that the disclosure of the economic aspect of the sustainability report there is a difference in disclosure between the high profile industry and the low profile industry, there is a difference in disclosure between the high profile industry and the low profile industry, in the social aspect there is no difference in disclosure between the high profile industry and the low profile industry. low profile industry, overall aspects there is also no difference between high profile industry and low profile industry.

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References

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