Analisis Pengungkapan Laporan Sosial dan

TEMA, Volume 8, Nomor 1, Maret 2007

A N A L I S I S P E N G U N G K A P A N L A P O R A N S O S I A L D A N L I N G K U N G A N S E B A G A I B A G I A N D A R I

TRIPLE BOTTOM LINE REPORTING

D A L A M A K U N T A N S I P E R T A N G G U N G J A W A B A N S O S I A L P E R U S A H A A N : S t u d i P e r b a n d i n g a n R a t a

-R a t a T e m a P e n g u n g k a p a n A n t a r K e l o m p o k I n d u s t r i y a n g T e r d a f t a r p a d a B u r s a E f e k J a k a r t a T a h u n 2 0 0 5

L a l u R o b y R a j a f i G u g u s I r i a n t o

Fakultas Ekonomi Universitas Brawijaya

A b s tr a c t

This research is about to analyze social and environmental

disclosure o f industries in Indonesia as part o f triple bottom line

reporting in corporate social responsibility accounting with seeing their

annual report at year 2005. This research focusses on the analysis o f

social information disclosure’s form and the analysis o f the average

differences o f disclosure topics among industries groups listed at

Jakarta Stock Exchange in the year o f 2005.

This research uses descriptive method to describe disclosure’s

forms applied and the average differences o f disclosure topics among

industries groups listed at Jakarta Stock Exchange. The annual reports

were analyzed using content analysis method with Kruskall Walis’s

non-parametric statistical test as a tools to examine the average

differences o f disclosure topics within these industries groups.

Based on the Kruskal Wallis’s non-parametric test conducted,

there are some significant differences among company groups in

disclose environmental and employment issues, while the disclosure

o f society issues tend to be illustrated in the same form. Each o f this

company groups are having a different perception about the disclosure

topics they present in their Annual Report. Consequently, this has

resulted a different topics to be disclosed: Agriculture and Mining

emphasize on environtmental issues, Consumer Goods Industry (CGS),

Property, Real Estate & Building Construction (PRE&BCJ, and

Infrastructure, Utilities & Transportation (IU&T) are likely lean on

employment issues, while Finance and Trade, Service & Investment

(TSI) emphasize on society issues. This was happened because o f the

essential differences on com pany’s activities type, com pany’s

sensitivities, and com pany’s

goals.

K e y w o rd s:

Triple bottom line reporting, social disclosure, and

environmental disclosure

P e n d a h u l u a n

Raja.fi dan Irianto, Análisis Pengungkapan Laporan SosiaL

d a n d i p r o d u k s i d e n g a n m e m p e r h a t i k a n k a i d a h - k a i d a h s o s i a l d a n p r i n s i p - p r i n s i p h a k a s a s i m a n u s i a (HAM ). S e b a g a i c o n t o h , b o i k o t t e r h a d a p p r o d u k s e p a t u N ik e o le h w a r g a d i n e g a r a E r o p a d a n A m e r i k a S e r i k a t t e r j a d i k e t i k a p a b r i k p e m b u a t s e p a t u N ik e d i A s ia d a n A f r ik a d i b e r i t a k a n m e m p e k e r j a k a n a n a k d i b a w a h u m u r . C o n t o h l a i n n y a a d a l a h p e n e r a p a n k e b i j a k a n d a l a m p e m b e r i a n p i n j a m a n d a n a o le h b a n k - b a n k E r o p a . U m u m n y a b a n k - b a n k E r o p a h a n y a a k a n m e m b e r i k a n p i n j a m a n k e p a d a p e r u s a h a a n p e r k e b u n a n d i A s ia a p a b i l a a d a j a m i n a n d a r i p e r u s a h a a n t e r s e b u t , y a i t u p a d a s a a t m e m b u k a l a h a n p e r k e b u n a n t i d a k d i l a k u k a n d e n g a n m e m b a k a r h u t a n ( S u p o m o , 2 0 0 4 ) . H a l - h a l s e p e r t i i n i m e n y e b a b k a n t e k a n a n t e r h a d a p p e r u s a h a a n u n t u k l e b i h m e m p e r h a t i k a n l i n g k u n g a n d a n m a s y a r a k a t s e k i t a r n y a m e n j a d i l e b i h b e s a r . O le h k a r e n a i t u d a l a m m e n j a l a n k a n u s a h a n y a , p e r u s a h a a n p e r lu u n t u k m e n g e d e p a n k a n k o n s e p

sustainability,

y a i t u s u a t u k o n s e p y a n g m e m u n g k i n k a n s e m u a k e h i d u p a n a k a n t e r u s l e s t a r i , t e n t u s a j a j u g a b a g i k e h i d u p a n p e r u s a h a a n . L e s t a r i d i s i n i b u k a n s e m a t - m a t a h i d u p , t e t a p i h i d u p d e n g a n b a i k d a n b e r m a n f a a t b a g i l i n g k u n g a n d i m a n a p e r u s a h a a n in i b e r a d a ( B u d i a r s i , 2 0 0 5 )

P e r u s a h a a n y a n g m e n g e d e p a n k a n k o n s e p

sustainability

t e n t u a k a n m e n e r j e m a h k a n p r i n s i p

sustainability

k e d a l a m s t r a t e g i d a n o p e r a s i p e r u s a h a a n . S e t e l a h s e t i a p a s p e k d a r i p e r u s a h a a n d i p a s t i k a n t e l a h d ij i w a i o l e h p r i n s i p

sustainability,

p e r u s a h a a n j u g a h a r u s m e l a k u k a n p e n g u k u r a n k i n e r j a d a n k e m u d i a n m e n g k o m u n i k a s i k a n h a l t e r s e b u t k e p a d a p a r a

stakeholder-nya,

d a l a m b e n t u k p e l a p o r a n k i n e r j a y a n g m e n c a k u p t ig a a s p e k y a i t u e k o n o m i, s o s i a l d a n l i n g k u n g a n h i d u p . B e n t u k p e l a p o r a n in i k e m u d i a n d i k e n a l d e n g a n i s t i l a h

Triple

Bottom Line Reporting.

“P e n g u k u r a n d a n p e l a p o r a n k i n e r j a in i d i b u t u h k a n u n t u k m e m b a n g u n k e p e r c a y a a n , m e n j a w a b k e b u t u h a n d a n m e m p e r k u a t d ia lo g d e n g a n

stakeholder,

u n t u k m e n g u r a n g i r e s i k o p e r u s a h a a n d a n m e n j a g a r e p u t a s i , u n t u k m e n d o r o n g p e r b a i k a n i n t e r n a l y a n g b e r k e l a n j u t a n , s e r t a u n t u k m e n c a p a i k e u n t u n g a n k o m p e t i t i f a t a s m o d a l , b u r u h , p e m a s o k d a n p e l a n g g a n ” ( S ih o ta n g , 2 0 0 6 ) .

S a m p a i s a a t in i, b e l u m t e r d a p a t s t a n d a r a t a u p a n d u a n y a n g b e r t e r i m a u m u m m e n g e n a i p r a k t i k

triple bottom line reporting

s e h i n g g a j e n i s i n f o r m a s i y a n g d i l a p o r k a n m e n g e n a i k e t i g a a s p e k d a l a m

triple bottom line reporting

j u g a b e r a g a m d a r i s a t u p e r u s a h a a n k e p e r u s a h a a n l a i n n y a . T e r l e b i h la g i u n t u k d i m e n s i s o s i a l d a n l i n g k u n g a n y a n g d i p e n g a r u h i o l e h f a k t o r b u d a y a d a r i n e g a r a y a n g b e r s a n g k u t a n . S e b a g a i c o n t o h n o r m a m e n g e n a i k e s a m a a n g e n d e r d i t e m p a t k e r j a d a n u p a h m i n i m u m u n t u k b u r u h , b e r b e d a a n t a r a n e g a r a s a t u d e n g a n n e g a r a la in . S a m p a i s a a t in i, b e l u m t e r d a p a t k o n s e n s u s m e n g e n a i i n d i k a t o r - i n d i k a t o r t e r s e b u t .

I m p l e m e n t a s i p e l a p o r a n b e r k e l a n j u t a n d i I n d o n e s i a d i d u k u n g o le h s e j u m l a h a t u r a n s e p e r t i U U N o. 2 3 / 1 9 9 7 t e n t a n g m a n a j e m e n l i n g k u n g a n d a n a t u r a n y a n g d i k e l u a r k a n B u r s a E f e k J a k a r t a m e n g e n a i P r o s e d u r d a n P e r s y a r a t a n L i s t in g

dan

j u g a s t a n d a r l a p o r a n k e u a n g a n (PSA K ). S e j u m l a h p e r u s a h a a n s u d a h m e m b u a t l a p o r a n m e n g e n a i p e l a p o r a n b e r k e l a n j u t a n s e c a r a t e r s e n d i r i s e p e r t i m i s a l n y a A s tr a I n t e r n a s i o n a l , A n e k a T a m b a n g , J a y a A n c o l d a n B u k i t A s a m ( S ih o ta n g , 2 0 0 6 ) . D e n g a n a d a n y a a t u r a n y a n g d i k e l u a r k a n B u r s a E f e k J a k a r t a m e n g e n a i P r o s e d u r d a n P e r s y a r a t a n L i s t in g i n i d i h a r a p k a n p e r u s a h a a n - p e r u s a h a a n d i I n d o n e s i a t e r u t a m a y a n g t e r d a f t a r d i B u r s a E f e k J a k a r t a a k a n m e m ilik i k e p d u l i a n y a n g l e b i h t i n g g i t e r h a d a p p e r m a s a l a h a n - p e r m a s a l a h a n l i n g k u n g a n d a n m a s y a r a k a t s e k i t a r n y a .

TEMA, Volume 8, Nomor 1, Maret 2 0 0 7

s e b a g a i b a g i a n y a n g t a k t e r p i s a h k a n d a r i d u n i a u s a h a i k u t m e m b e r i k a n k o n t r i b u s i d a l a m m e n a n g g a p i p e r h a t i a n s o s i a l p e r u s a h a a n t e r s e b u t d e n g a n b e r k e m b a n g n y a w a c a n a a k u n t a n s i s o s i a l t e r m a s u k d i d a l a m n y a p e n g u n g k a p a n s o s i a l (

social

disclosures)

d a l a m

Triple Bottom Line Reporting.

S e h i n g g a p e r t a n y a a n y a n g m u n c u l a d a l a h , p e r t a m a , b a g a i m a n a b e n t u k p e n g u n g k a p a n i n f o r m a s i s o s i a l p a d a l a p o r a n t a h u n a n y a n g t e l a h d i l a k u k a n o le h p e r u s a h a a n b e s a r d i I n d o n e s i a ? K e d u a , a d a k a h p e r b e d a a n t e m a p e n g u n g k a p a n y a n g d i l a k u k a n o l e h k e l o m p o k i n d u s t r i y a n g t e r d a f t a r d i PT. B u r s a E f e k J a k a r t a ( B E J ) ?

T i n j a u a n P u s t a k a

T a n g g u n g J a w a b S o s i a l P e r u s a h a a n

P e n g e r t i a n T a n g g u n g J a w a b S o s i a l P e r u s a h a a n

B u d i a r s i (2 0 0 5 ) m e n u n j u k k a n b e b e r a p a d e f i n i s i m e n g e n a i t a n g g u n g j a w a b s o s i a l p e r u s a h a a n y a n g d i k e m u k a k a n o le h b e b e r a p a p e n e l i t i a n s e b e l u m n y a , a n t a r a la in :

“T a n g g u n g j a w a b s o s i a l p e r u s a h a a n m e r u p a k a n p r a k t e k b i s n i s t r a n s p a r a n , y a n g d i d a s a r k a n p a d a n i l a i - n i l a i e t i k a , d e n g a n m e m b e r i k a n p e r h a t i a n p a d a k a r y a w a n , m a s y a r a k a t d a n l in g k u n g a n , s e r t a d i r a n c a n g u n t u k d a p a t m e l e s t a r i k a n m a s y a r a k a t s e c a r a u m u m d a n j u g a p a r a p e m e g a n g s a h a m ( C S R w ire , 2 0 0 5 ) .

“T a n g g u n g j a w a b s o s i a l a d a l a h p e n e r i m a a n m a n a j e m e n t e r h a d a p k e w a j i b a n u n t u k m e m p e r t i m b a n g k a n l a b a , k e p u a s a n p e l a n g g a n , d a n k e s e j a h t e r a a n s o s i a l s e b a g a i n i l a i y a n g s e p a d a n d a l a m m e n g e v a l u a s i k i n e r j a p e r u s a h a a n ( B o o n e & K u r tz , 2 0 0 2 )

T a n g g u n g j a w a b s o s ia l p e r u s a h a a n m e r u p a k a n k e w a j i b a n s e t i a p o r g a n i s a s i b i s n i s a t a u p e r u s a h a a n u n t u k i k u t s e r t a d a l a m k e g i a t a n y a n g b e r t u j u a n m e lin d u n g i s e r t a m e n i n g k a t k a n k e s e j a h t e r a a n s e c a r a k e s e l u r u h a n , d i s a m p i n g k e g i a t a n - k e g i a t a n b i s n i s y a n g b e r t u j u a n u n t u k k e p e r l u a n p e r u s a h a a n d e n g a n t e t a p m e m e n u h i h u k u m d a n p r i n s i p - p r i n s i p e k o n o m i.

L a t a r B e l a k a n g T a n g g u n g J a w a b S o s i a l P e r u s a h a a n

P e n y e b a b t i m b u l n y a t a n g g u n g j a w a b s o s i a l a d a l a h a d a n y a p e r g e s e r a n d a r i o r i e n t a s i p a d a

shareholders

k e

stakeholders

y a i t u k e c e n d e r u n g a n y a n g b e r g e r a k d a r i k e g i a t a n m e n c a r i k e u n t u n g a n y a n g s e b e s a r - b e s a r n y a t a n p a m e l i h a t e f e k s a m p i n g k e a r a h m e n c a r i l a b a y a n g b e r w a w a s a n l i n g k u n g a n ( H a r a h a p ,1 9 9 7 ) .

M e n u r u t B e lk o u i (1 9 8 4 ) d a l a m H a r a h a p (1 9 9 7 ) k e c e n d e r u n g a n i t u s e m u a

dapat kita lihat dari

beberapa paradigma berikut ini:

a . K e c e n d e r u n g a n t e r h a d a p k e s e j a h t e r a a n s o s i a l

N e g a r a t i d a k b i s a h i d u p s e n d i r i t a n p a p a r t i s i p a s i r a k y a t n y a , p e r u s a h a a n j u g a t i d a k a k a n m a j u t a n p a d u k u n g a n l a n g g a n a n n y a m a u p u n l i n g k u n g a n s o s ia ln y a . K e n y a t a a n i n i s e m a k i n d i s a d a r i d a n s e m a k i n d i b u t u h k a n p e r t a n g g u n g ­ j a w a b a n n y a .

b . K e c e n d e r u n g a n t e r h a d a p k e s a d a r a n l i n g k u n g a n

Rajafi dan Irianto, Análisis Pengungkapan Laporan Sosial.

S e b a l i k n y a p a r a d i g m a y a n g t e r a k h i r m e n g a n g g a p b a h w a m a n u s i a a d a l a h m a k h l u k d i a n t a r a b e r m a c a m - m a c a m m a k h l u k y a n g m e n d i a m i b u m i y a n g s a l in g m e m p u n y a i k e t e r k a i t a n d a n s e b a b a k i b a t d a n d i b a t a s i o le h s i f a t k e t e r b a t a s a n d u n i a i t u s e n d i r i , b a i k s o s i a l , e k o n o m i

a ta u

p o litik .

c . P e r s p e k t i f e k o s i s t e m

O r i e n t a s i y a n g t e r d a h u l u d i a r a h k a n p a d a p e m b a n g u n a n e k o n o m i e f is ie n s i,

profit

maximation,

d a n m e n i m b u l k a n k r i s i s e k o s i s t e m .

d . O r i e n t a s i e k o n o m i v s o r i e n t a s i s o s i a l

O r i e n t a s i e k o n o m i h a n y a m e n g a r a h k a n k e p u a s a n i n d i v i d u a l s e b a g a i s u a t u u n i t y a n g s e l a l u m e m p e r t i m b a n g k a n

cost

d a n

benefit

t a n p a m e m p e r h a t i k a n k e p e n t i n g a n m a s y a r a k a t . S e b a l i k n y a d a l a m o r i e n t a s i s o s i a l p e r h a t i a n n y a t e r h a d a p k e p e n t i n g a n s o s i a l d a n s e l a l u m e m p e r t i m b a n g k a n d a m p a k s o s i a l y a n g d i t i m b u l k a n o le h k e g i a t a n n y a . W a l a u p u n o r i e n t a s i s o s i a l in i b e l u m t a m p a k n y a t a , n a m u n p e n g a r u h p e m e r i n t a h d a n t e k a n a n s o s i a l c e n d e r u n g m e n g u n t u n g k a n k e p e d u l i a n s o s i a l .

B e n t u k - B e n t u k T a n g g u n g j a w a b S o s i a l P e r u s a h a a n

B e n t u k t a n g g u n g j a w a b s o s i a l p e r u s a h a a n i n i d a p a t b e r u p a b e r b a g a i k e g i a t a n y a n g d i l a k u k a n o l e h p e r u s a h a a n d a l a m r a n g k a m e n i n g k a t k a n k e s e j a h t e r a a n s o s i a l m a s y a r a k a t d i l i n g k u n g a n p e r u s a h a a n . D e n g a n d i l a k s a n a k a n n n y a k e g i a t a n - k e g i a t a n in i, m a k a d i h a r a p k a n m a s y a r a k a t m a u p u n p e r u s a h a a n i t u s e n d i r i a k a n m e m p e r o l e h m a n f a a t b e r s a m a , b a i k d a l a m j a n g k a p e n d e k d a n k h u s u s n y a d a l a m j a n g k a p a n j a n g .

B r a d s h a w d a n V og e l (1 9 8 1 ) d a l a m U s m a n s y a h (1 9 8 9 ) m e m b a g i s e c a r a g a r i s b e s a r b e n t u k t a n g g u n g j a w a b s o s i a l p e r u s a h a a n k e d a l a m t ig a d i m e n s i , y a i t u :

1. K e d e r m a w a n a n P e r u s a h a a n

(Corporate Philanthrop)

2 . T a n g g u n g j a w a b P e r u s a h a a n

(Corporate Responsibility)

3 . K e b ija k a n P e r u s a h a a n

(Corporate Policy)

A k u n t a n s i P e r t a n g g u n g j a w a b a n S o s i a l

D i a n , t a r a p e n d a p a t - p e n d a p a t p a r a a h l i y a n g m e n g e m u k a k a n p e n g e r t i a n a k u n t a n s i p e r t a n g g u n g j a w a b a n s o s i a l in i, m a s i n g - m a s i n g p e n d a p a t s i f a t n y a h a n y a s a l i n g m e l e n g k a p i s a t u s a m a l a i n , b e l u m a d a k e s e p a k a t a n d e f in is i y a n g p a s t i . B a h k a n d a l a m p e n e t a p a n i s t i l a h p u n b e l u m d i t e m u k a n k e s e r a g a m a n . A d a y a n g m e n y e b u t d is ip lin in i s e b a g a i A k u n t a n s i P e r t a n g g u n g j a w a b a n S o s ia l, s e b a g i a n la g i m e m a k a i i s t il a h A k u n t a n s i S o s io E k o n o m i, d a n a d a p u l a y a n g m e n y e b u t A k u n t a n s i S o s ia l.

R a m a n a t h a n ( 1 9 7 6 , p . 5 1 9 ) d a l a m “

Toward A Theory of Corporate Social

Accounting”

m e n g a j u k a n d e f in i s i a k u n t a n s i s o s i a l s e b a g a i b e r i k u t :

“The process of selecting

f ir m le v e l s o c ia l p e r f o r m a n c e v a r ia b le s , m e a s u r e s a n d m e a s u r e m e n t p r o c e d u r e s ; s i s t e m a t i c a l l y d e v e lo p in g i n f o r m a ti o n u s e f u l f o r e v a l u a t i n g t h e f i r m ’s s o c ia l p e r f o r m a n c e a n d c o m m u n i c a t i n g s u c h i n f o r m a t i o n to c o n c e r n e d s o c ia l g r o u p s , b o t h w it h i n a n d o u t s i d e t h e f i r m ”.

S e n a d a p e n d a p a t d i a t a s M a t h e w ( 1 9 9 3 , p . 6 4 ) d a l a m “

Social Responsibility

Accounting”

m e n y o d o r k a n b a t a s a n A k u n t a n s i P e r t a n g g u n g j a w a b a n S o s ia l d e n g a n m e n g a t a k a n :

-TBMA, Volume 8, Nomor 1, Maret 2007

s u r e o f i n f o r m a t i o n , b o t h q u a l i t a t i v e a n d q u a n t i t a t i v e m a d e b y o r ­ g a n i z a t i o n to in f o r m o r i n f l u e n c e a r a n g e o f a u d i e n c e . T h e q u a n t i t a ­ tiv e d i s c l o s u r e m a y b e i n f i n a n s i a l o r n o n f i n a n s i a l t e r m s . ”

L a p o r a n A k u n t a n s i P e r t a n g g u n g j a w a b a n S o s i a l y a n g d i s a j i k a n p e r u s a h a a n b e r s i f a t s u k a r e l a , i n i b e r a r t i b a h w a p e r u s a h a a n t i d a k h a r u s u n t u k m e n y a j i k a n l a p o r a n p e r t a n g g u n g j a w a b a n s o s i a l in i. L a p o r a n i n i t i d a k h a n y a m e l a p o r k a n h a s i l d a r i p r o s e s m e n g i d e n t i f i k a s i , m e n g u k u r , d a n m e n i l a i s e g a l a b e n t u k k e g i a t a n y a n g b e r h u b u n g a n d e n g a n k e g i a t a n s o s i a l p e r u s a h a a n t e t a p i s e k a l i g u s j u g a m e m p e n g a r u h i p i h a k e k s t e r n a l k h u s u s n y a d a l a m h a l p e n g a m b i l a n k e p u t u s a n .

P a d a i n t i n y a p e l a p o r a n a k u n t a n s i p e r t a n g g u n g j a w a b a n s o s i a l m e n c a k u p b e b e r a p a p o i n t s e b a g a i b e r i k u t :

1. M e n il a i d a m p a k s o s i a l d a r i a k t i v i t a s p e r u s a h a a n 2 . M e n g u k u r e f e k t i v i t a s p r o g r a m s o s i a l p e r u s a h a a n

3 . M e l a p o r k a n s e b e r a p a j a u h p e r u s a h a a n t e r s e b u t m e m e n u h i t a n g g u n g j a w a b s o s i a l n y a .

4 . M e n y e d i a k a n i n f o r m a s i b a i k i n t e r n a l m a u p u n e k s t e n a l y a n g m e m u n g k i n k a n p e n i l a i a n s e c a r a m e n y e l u r u h t e r h a d a p s u m b e r d a y a d a n d a m p a k n y a s e c a r a s o s i a l m a u p u n e k o n o m i.

A d a b e b e r a p a t u j u a n y a n g i n g i n d i c a p a i m e l e l u i p e l a p o r a n a k u n t a n s i p e r t a n g g u n g j a w a b a n s o s i a l , R a m a n a t h a n ( 1 9 7 6 ) d a l a m M a t h e w s ( 1 9 9 3 :6 8 ) , m e r u m u s k a n t u j u a n d is i p li n in i s e b a g a i b e r i k u t :

1. M e n g i d e n t i f i k a s i d a n m e n g u k u r k o n t r i b u s i s o s i a l n e t t o p e r u s a h a a n s e c a r a p e r i o d i k y a n g m e l i p u t i b u k a n h a n y a m a n f a a t d a n b i a y a s o s i a l y a n g d i i n t e r n a l i s a s i k a n o le h p e r u s a h a a n , n a m u n j u g a k o n t r i b u s i y a n g t im b u l d a r i e k s t e r n a l i t a s y a n g m e m p e n g a r u h i s e g m e n - s e g m e n y a n g b e r b e d a .

2 . M e m b a n t u m e n e n t u k a n a p a k a h s t r a t e g i d a n p r a k t e k p e r u s a h a a n y a n g s e c a r a l a n g s u n g m e m p e n g a r u h i r e l a t i v i t a s s u m b e r d a y a d a n s t a t u s k e k u a t a n in d iv id u , m a s y a r a k a t d a n s e g m e n s o s i a l a d a l a h k o n s i s t e n d e n g a n p r i o r i t a s s o s ia l y a n g d i b e r i k a n s e c a r a l u a s p a d a s u a t u p i h a k d a r i i n s p i r a s i i n d i v i d u k e p a d a p i h a k la in .

3 . M e m b e r ik a n k e p a d a s e m u a k e l o m p o k s o s i a l i n f o r m a s i y a n g r e le v a n t e n t a n g k e b i j a k a n , p r o g r a m d a n s u a t u p e r u s a h a a n t e r h a d a p t u j u a n s o s ia l.

T u j u a n y a n g d i u n g k a p k a n o le h R a m a n a t h a n in i b e r t i t i k t o l a k d a r i a d a n y a k o n t r a k s o s i a l a n t a r a m a s y a r a k a t d e n g a n p e r u s a h a a n . D i m a n a d a l a m k o n t r a k t e r s e b u t m a s y a r a k a t m e m b e r i k a n i ji n b e r d i r i k e p a d a p e r u s a h a a n s e d a n g k a n

perusahaan

b e r k e w a j i b a n u n t u k m e n g h a s i l k a n p r o d u k y a n g b e r m a n f a a t b a g i m a s y a r a k a t . D i t i n j a u d a r i a d a n y a k o n t r a k s o s i a l t e r s e b u t , m a k a t u j u a n d a r i a k u n t a n s i s o s i a l a d a l a h m e n g e v a l u a s i s e j a u h m a n a p e r u s a h a a n t e l a h m e m a t u h i

Kontrak sosialnya.

P e n g u n g k a p a n S o s i a l

P e n g u n g k a p a n s o s i a l b e r t u j u a n s e b a g a i m e d i a u n t u k m e n g k o m u n i k a s i k a n r e a l i t a s s o s i a l u n t u k p e n g a m b i l a n k e p u t u s a n e k o n o m i s , s o s i a l d a n p o l i t i s . P e n g u n g k a p a n

sosial

j u g a m e r u p a k a n r e s p o n t e r h a d a p k e b u t u h a n in f o r m a s i d a r i k e b u t u h a n - k e b u t u h a n

yang

b e r k e p e n tin g a n ,

(interest groups)

s e p e r t i s e r i k a t p e k e r ja ,

aktivis

l i n g k u n g a n , d a n k a l a n g a n y a n g

lain.

Rajafi dan Irianto, Análisis Pengungkapan Laporan Sosial.

a . L e v e l I y a i t u p e n g i d e n t i f i k a s i a n d a n p e n j e l a s a n s e c a r a k u m u l a t i f - n a r a t i f a k t i v i t a s s o s i a l p e r u s a h a a n m i s a l n y a p e n g i d e n t i f i k a s i a n e m i s i k a r b o n d a n l i m b a h c a i r y a n g d a p a t m e r u s a k l i n g k u n g a n a t a u i d e n t i f i k a s i j e n i s k e m a s a n t e r t e n t u s u a t u p r o d u k y a n g b i s a d i h a n c u r k a n o le h a l a m .

b . L ev e l II y a i t u a k t i v i t a s p e r u s a h a a n d i u k u r d a l a m s a t u a n k u a n t i t a t i f n o n m o n e t e r m i s a l n y a l a m a a l i r a n p o l u s i a t a u b e r d a s a r k a n s a t u a n s t a n d a r y a n g t e l a h d i t e t a p k a n s e p e r t i

parts per million

(p p m ).

c . L e ve l III y a i t u u p a y a - u p a y a u n t u k m e n g k o n v e r s i s a t u a n k u a n t i t a t i f n o n m o n e t e r t e r s e b u t k e d a l a m s a t u a n m o n e t e r .

Leveling

t e r s e b u t t i d a k s e m a t a - m a t a d i g u n a k a n s e b a g a i u k u r a n u n t u k m e n g u n g k a p k a n e k s t e r n a l i t a s n e g a t i f . P e n g u n g k a p a n y a n g d i l a k u k a n p e r u s a h a a n d a l a m l a p o r a n t a h u n a n m e r e k a j u g a m e n g g u n a k a n p o l a - p o l a ( k u a lita tif , k u a n t i t a t i f n o n m o n e t e r d a n m o n e t e r ) t e r s e b u t d a l a m m e n j e l a s k a n k e b i j a k a n d a n l a n g k a h - l a n g k a h y a n g d i a m b i l p e r u s a h a a n . B a h k a n d i m u n g k i n k a n p u l a u n t u k m e n g u n g k a p k a n p e r h a t i a n s o s i a l p e r u s a h a a n y a n g m a s i h b e r u p a a g e n d a a k s i (level o) d a n b e r s i f a t d e k l a r a t i f (C h o i, 1 9 9 7 , p . 8)

T e m a - t e m a y a n g d i k e m b a n g k a n d a l a m w a c a n a a k u n t a n s i p e r t a n g g u n g ­ j a w a b a n s o s i a l a d a l a h t e m a y a n g t e r k a i t d e n g a n

stakeholders.

N a m u n w a c a n a in i

m e m b a t a s i d ir i p a d a m a s a l a h k e u a n g a n , s e p e r t i p e m il i k m o d a l a t a u i n v e s t o r , d a n p e m e r i n t a h .

A d a p u n t e m a - t e m a y a n g t e r m a s u k d a l a m w a c a n a a k u n t a n s i p e r t a n g g u n g ­ j a w a b a n s o s ia l ( G la u t ie r , 2 0 0 0 , p . 4 2 6 ) a d a l a h :

1. K e m a s y a r a k a t a n

T e m a in i m e n c a k u p a k t i v i t a s y a n g t e r k a i t d e n g a n k e m a s y a r a k a t a n y a n g d i i k u t i o le h p e r u s a h a a n , a k t i v i t a s y a n g t e r k a i t d e n g a n k e s e h a t a n , p e n d i d i k a n d a n s e n i s e r t a p e n g u n g k a p a n a k t i v i t a s k e m a s y a r a k a t a n la in .

2 . K e t e n a g a k e r j a a n

T e m a i n i m e l i p u t i d a m p a k a k t i v i t a s o r g a n i s a s i p a d a o r a n g - o r a n g d a l a m o r g a n i s a s i p e r u s a h a a n . A k t i v i t a s t e r s e b u t m e l i p u t i r e k r u i t m e n t , p r o g r a m p e l a t i h a n , g a ji d a n t u n j a n g a n , m u t a s i d a n p r o m o s i, d a n s e b a g a i n y a .

3. P r o d u k d a n k o n s u m e n

T e m a in i m e l i b a t k a n a s p e k k u a l i t a t i f s u a t u p r o d u k / j a s a , a n t a r a l a i n k e g u n a a n ,

durability

, p e l a y a n a n , k e p u a s a n p e l a n g g a n , k e j u j u r a n d a l a m b e r ik la n , k e j e l a s a n / k e l e n g k a p a n k e t e r a n g a n i s i p a d a k e m a s a n d a n s e b a g a i n y a .

4 . L i n g k u n g a n h i d u p

T e m a in i m e n c a k u p a s p e k l i n g k u n g a n d a r i p r o s e s p r o d u k s i y a n g m e l i p u t i p e n g e n d a l i a n p o l u s i d a l a m m e j a l a n k a n o p e r a s i b is n i s , p e n c e g a h a n - p e n c e g a h a n a t a u p e r b a i k a n k e r u s a k a n l i n g k u n g a n a k i b a t p e m r o s e s a n s u m b e r d a y a a l a m d a n k o n s e r v a s i s u m b e r d a y a a l a m .

T r i p l e B o t t o m L i n e R e p o r t i n g

K o n s e p

Triple bottom line reporting

d i p o p u l e r k a n o le h J o h n E l k i n g t o n d a l a m b u k u n y a

Cannibals with Forks: the Triple Bottom Line o f the 21s' Century Business

p a d a t a h u n 1 9 9 7 (M a rr , 2 0 0 6 ) .

Triple bottom line reporting

a d a l a h p e l a p o r a n y a n g t e r d i r i a t a s tig a a s p e k y a i t u : s o s i a l , l i n g k u n g a n , d a n e k o n o m i. S e p e r t i a p a y a n g d i u n g k a p k a n M a r r (2 0 0 6 ):

TEMA, Volume 8, Nomor 1, Maret 2 0 0 7 f a c t o r s . ”

Triple bottom line reporting

m e r u p a k a n p e n g e m b a n g a n p e m i k i r a n d a r i a k u n t a n s i k o n v e n s i o n a l m e n u j u

sustainability accounting.

P e r u s a h a a n m e l a p o r k a n k o n d i s i p e r u s a h a a n d e n g a n b e r b a g a i t u j u a n . J i k a d i a p l i k a s i k a n d e n g a n t e p a t ,

Triple Bottom Line Reporting

a k a n m e m b e r i k a n m a n f a a t a n t a r a la in :

1. m e m b e n t u k h u b u n g a n y a n g b a i k d e n g a n

stakeholders

2 . m e n g k o n d i s i k a n r e s i k o d e n g a n m e n g i d e n t i f i k a s i a r e a y a n g m e n j a d i p e r h a t i a n

stakeholders

d a n b e k e r j a s a m a d e n g a n

stakeholders

s e c a r a p r o a k tif .

3 . m e n i n g k a t k a n i n t e r n a l m a n a j e m e n

4 . m e n i n g k a t k a n k o n t r i b u s i p e r u s a h a a n p a d a p e m b a n g u n a n p e d u li l i n g k u n g a n K a t e g o r i - k a t e g o r i y a n g t e r d a p a t d a l a m t e m a - t e m a p e n g u n g k a p a n s o s i a l t e r s e b u t a d a l a h :

1. T e m a K e m a s y a r a k a t a n

a . D u k u n g a n p a d a k e g i a t a n m a s y a r a k a t s e k i t a r k a n t o r d a n p a b r i k b . D u k u n g a n p a d a k e g i a t a n s e n i d a n b u d a y a

c. D u k u n g a n p a d a k e g i a t a n o l a h r a g a d . D u k u n g a n p a d a d u n i a a n a k e . D u k u n g a n k e l e m b a g a k e r o h a n i a n

f. D u k u n g a n k e l e m b a g a p e n d i d i k a n ( t e r m a s u k b e a s i s w a , k e s e m p a t a n m a g a n g d a n k e g i a t a n p e n e li t ia n )

g. D u k u n g a n k e l e m b a g a s o s i a l l a i n n y a h . D u k u n g a n p a d a f a s i l i t a s u m u m 2 . T e m a K e t e n a g a k e r j a a n

a . K e s e l a m a t a n k e r j a ( t e r m a s u k f a s i l i t a s k e s e l a m a t a n k e r ja ) b . K e s e h a t a n

c. K o p e r a s i k a r y a w a n

d . K u n j a n g a n d a n k e s e j a h t e r a a n ( b a n t u a n k e s e j a h t e r a a n u n t u k k e l u a r g a k a r y a w a n , a s u r a n s i d a n f a s i l i t a s t r a n s p o r t a s i ) e . K e n d i d i k a n d a n l a t i h a n

f. K e s e t a r a a n g e n d e r d a l a m k e s e m p a t a n k e r j a g. K a s i l i t a s p e r i b a d a t a n

h . C u t i k a r y a w a n 3 . T e m a L i n g k u n g a n

a . K e b i ja k a n l i n g k u n g a n

b . S e r t i f i k a s i l i n g k u n g a n d a n a m d a l c . P e n g g u n a a n e n e r g i

d . P e n c e g a h a n / p e n g u r a n g a n p o l u s i ( p e n g e lo l a a n l im b a h ) e. D u k u n g a n p a d a k o n s e r v a s i L i n g k u n g a n

f. D u k u n g a n p a d a k o n s e r v a s i s a t w a g. R e g u l a t i o n R o m p lia n c e

h . R a t i n g

P e n e l i t i a n - P e n e l i t i a n T e r d a h u l u

Rajaji dan Irianto, Análisis Pengungkapan Laporan Sosial.

Sustainability Corporate

m e l a l u i p e n d e k a t a n C S R .

P e n e l i t i a n y a n g d i l a k u k a n H a c k s t o n & M iln e ( 1 9 9 6 ) p a d a p e r u s a h a a n - p e r u s a h a a n p u b l ik d i N e w Z e a l a n d m e m b u k t i k a n b a h w a p e n g u n g k a p a n s o s i a l y a n g d i l a k u k a n o le h p e r u s a h a a n b e s a r l e b i h tin g g i d a r i p a d a p e n g u n g k a p a n s o s i a l y a n g d i l a k u k a n o le h p e r u s a h a a n k e c il. T e m u a n l a i n , p e r u s a h a a n

high-profile

m e l a k u k a n p e n g u n g k a p a n s o s i a l y a n g l e b i h b a n y a k d a r i p a d a p e r u s a h a a n

low-profile.

P e n e l i t i a n H o s s a i n

et. al.

(2 0 0 6 ) m e n e m u k a n b a h w a t e r d a p a t p e r b e d a a n y a n g s i g n i f i k a n p a d a t i n g k a t p e n g u n g k a p a n s o s i a l d a n l i n g k u n g a n , s e p e r t i y a n g t e r l i h a t p a d a h a s i l p e r h i t u n g a n n il a i r a t a - r a t a p e n g u n g k a p a n s o s ia l d a n l i n g k u n g a n d i b a n g l a d e s h . S e l a i n i t u p e n e l i t i a n in i j u g a m e n e m u k a n b a h w a s a n g a t s e d i k i t p e r u s a h a a n d i B a n g l a d e s y a n g b e r u p a y a d e n g a n s u k a r e l a u n t u k m e n y e d i a k a n i n f o r m a s i s o s i a l d a n l i n g k u n g a n p a d a l a p o r a n t a h u n a n m e r e k a .

P e n e li t ia n A n g g r a in i (2 0 0 6 ) m e n e m u k a n b a h w a H a m p i r s e m u a p e r u s a h a a n m e n g u n g k a p k a n k i n e r j a e k o n o m i n y a , h a l in i d i s e b a b k a n o le h d i k e l u a r k a n n y a s u r a t k e p u t u s a n N o. K e p - 1 5 0 / M e n / 2 0 0 0 o le h M e n te r i T e n a g a K e r ja t e n t a n g p e n y e l e s a i a n p e m u t u s a n h u b u n g a n k e r j a d a n p e n e t a p a n u a n g p e s a n g o n , u a n g p e n g h a r g a a n m a s a k e r j a d a n g a n t i k e r u g i a n d i p e r u s a h a a n . S e r t a d i k e l u a r k a n n y a P SA K N o. 5 7 t e n t a n g k e w a ji b a n d i e s t i m a s i , k e w a j i b a n o n t i n j e n s i d a n A k tiv a k o n t i n j e n s i y a n g b e r l a k u e f e k tif m u l a i t a n g g a i 1 J a n u a r i 2 0 0 1 . H a l in i b e r a r t i p e r u s a h a a n a k a n m e n g u n g k a p k a n i n f o r m a s i t e r t e n t u j i k a a d a a t u r a n y a n g m e n g h e n d a k i n y a . S e d a n g k a r i u n t u k k i n e r j a l i n g k u n g a n , s a n g a t s e d i k i t p e r u s a h a a n y a n g m e l a k u k a n p e n g u n g k a p a n l i n g k u n g a n i n i p a d a l a p o r a n t a h u n a n m e r e k a .

F e b r y a n i s (2 0 0 5 ) m e n e l i t i m e n g e n a i p e r b a n d i n g a n p e n g u n g k a p a n s o s i a l d a n l i n g k u n g a n o le h

high profile industry

s e b e l u m k r i s i s d a n s e m a s a k r i s i s y a n g t e r d a f t a r d i B u r s a E fe k J a k a r t a p a d a t a h u n 1 9 9 7 d a n t a h u n 2 0 0 1 . H a s il p e n l i t i a n n y a m e n u n j u k k a n b a h w a t e r d a p a t p e r b e d a a n r a t a - r a t a p e n g u n g k a p a n s o s i a l d a n l i n g k u n g a n y a n g t e r j a d i s e b e l u m k r i s i s d a n s e m a s a k r i s i s .

H i p o t e s i s

D a la m p e n e l i t i a n in i p e n u l i s m e r u m u s k a n h i p o t e s i s u n t u k m e n d u k u n g j a w a b a n a t a s p e r m a s a l a h a n y a n g a d a . P e r u m u s a n h i p o t e s i s t e r s e b u t a d a l a h :

H C): T id a k t e r d a p a t p e r b e d a a n t e m a p e n g u n g k a p a n y a n g d i l a k u k a n o le h k e l o m p o k i n d u s t r i y a n g t e r d a f t a r d i PT. B u r s a E f e k J a k a r t a

H , : T e r d a p a t p e r b e d a a n t e m a p e n g u n g k a p a n y a n g d i l a k u k a n o le h k e lo m p o k i n d u s t r i y a n g t e r d a f t a r d i PT. B u r s a E f e k J a k a r t a

M e t o d o l o g i P e n e l i t i a n

J e n i s P e n e l i t i a n

J e n i s p e n e l i t i a n y a n g d i g u n a k a n a d a l a h p e n e l i t i a n d e s k r i p t i f

{description

research),

y a i t u m e t o d e y a n g m e n j e l a s k a n d a n m e n g g a m b a r k a n k a r a k t e r i s t i k d a t a a g a r h a s i l p e n e l i t i a n d a p a t m e m b e r i k a n g a m b a r a n y a n g j e l a s . L a p o r a n t a h u n a n d i a n a l i s i s d e n g a n m e n g g u n a k a n m e t o d e

content analysis,

y a i t u m e t o d e p e n g u m p u l a n d a t a m e l a l u i t e k n i k o b s e r v a s i d a n a n a l i s i s t e r h a d a p is i a t a u p e s a n d a r i s u a t u d o k u m e n u n t u k m e n g h a s i l k a n d e s k r i p s i y a n g o b j e k t i f d a n s i s t e m a t i k , s e p e r t i k a t e g o r i isi,

telaah, pem berian kode b erd asark an

k a r a k t e r i s t i k k e j a d i a n a t a u t r a n s a k s i y a n g t e r d a p a t d a l a m d o k u m e n ( I n d r i a n t o r o d a n S u p o m o , 1 9 9 9 ).

O b j e k P e n e l i t i a n

Rajafi dan Manto, Análisis Pengungkapan Laporan Sosial. l a i n n y a y a n g m e m p u n y a i r e l e v a n s i d e n g a n m a s a l a h p e n e l i t i a n .

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A n á l i s i s D e s k r i p t i f D a t a

D a la m p e n e li t ia n in i, a k a n d i g u n a k a n b e b e r a p a a n a l i s i s d e s k r i p t i f d a t a y a itu : a . F r e k u e n s i R e la tif (fi)

M e r u p a k a n b e n t u k p e r s e n t a s e (%) d a r i n i l a i y a n g t e r c a n t u m d a l a m t a b e l . D a l a m p e n e l i t i a n in i a k a n d i g u n a k a n u n t u k m e n g h i t u n g p e r s e n t a s e d a r i u n s u r p e n g u n g k a p a n p e r k e l o m p o k d i b a n d i n g d e n g a n t o t a l u n s u r p e n g u n g k a p a n y a n g s e h a r u s n y a a d a .

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y a i t u j u m l a h d a r i s e m u a r a t a - r a t a d ib a g i d e n g a n b a n y a k n y a d a t a . D a l a m p e n e l i t i a n i n i r a t a - r a t a h i t u n g a k a n d i g u n a k a n u n t u k m e n c a r i r a t a - r a t a p e n g u n g k a p a n u n t u k s e m u a p e r u s a h a a n d a l a m k e lo m p o k

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A n a l i s i s K u a n t i t a t i f D a t a

K e g ia ta n p e n g o l a h a n d a t a m e l i p u t i p e n g e c e k a n d a n p e r h i t u n g a n ite m - it e m p e n g u n g k a p a n s o s i a l y a n g a d a d a l a m l a p o r a n t a h u n a n . P r o s e s k u a n t i f i k a s i m e n g g u n a k a n t e k n i k

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P a d a t e k n i k in i, a n g k a 1 d i b e r i k a n a p a b i l a s u a t u s u b k a t e g o r i d i u n g k a p k a n d a l a m l a p o r a n t a h u n a n p e r u s a h a a n s a m p e l, s e d a n g k a n a n g k a 0 d i b e r i k a n p a d a s u b k a t e g o r i y a n g t i d a k d i u n g k a p p e r u s a h a a n s a m p e l . S e d a n g k a n t e k n i k s t a t i s t i k y a n g d i g u n a k a n u n t u k m e n g u j i h i p ó t e s i s k o m p a r a t i f a d a l a h d e n g a n u ji b e d a r a t a - r a t a . D a s a r p e n g a m b i l a n k e p u t u s a n a d a l a h d e n g a n m e m b a n d i n g k a n t - t a b e l d a n t - h i t u n g :

• J i k a t - h i t u n g > t - t a b e l , m a k a H 0 d i t o l a k a t a u P -v a l u e < 0 ,0 5 • J i k a t - h i t u n g < t - t a b e l , m a k a H 0 d i t e r i m a a t a u P - v a lu e > 0 ,0 5

TEMA, Volume 8, Nomor 1, Maret 2007

1. D a t a p e n e l i t i a n a d a l a h d a t a k u a l i t a t i f s e h i n g g a m e m i l i k i k e c e n d e r u n g a n m e n g g u n a k a n m e t o d e n o n p a r a m e t r i k .

2 . M e m ilik i v a r i a b e l b e b a s l e b i h d a r i s a t u y a i t u :

a . p e n g u n g k a p a n t e m a k e m a s y a r a k a t a n o le h p e r u s a h a a n b . p e n g u n g k a p a n t e m a k e t e n a g a k e r j a a n o le h p e r u s a h a a n c . p e n g u n g k a p a n t e m a l i n g k u n g a n h i d u p o le h p e r u s a h a a n

P e n i l a i a n y a n g d i g u n a k a n u n t u k m e n il a i p e n g u n g k a p a n s o s ia l d a l a m

Triple

Bottom Line Reporting

t e r d i r i a t a s t i g a t e m a p e n g u n g k a p a n y a i t u k e t e n a g a k e r j a a n , k e m a s y a r a k a t a n , d a n l i n g k u n g a n h i d u p . D a n t i a p - t i a p t e m a t e r s e b u t d i j a b a r k a n d a l a m u n s u r - u n s u r p e n g u n g k a p a n s e b a g a i b e r i k u t ( M a tte w s , 1 9 9 3 ):

T a b e l 2

D a f t a r U n s u r - u n s u r P e n g u n g k a p a n

N o T e m a p e n g u n g k a p a n j,v:‘2 M U n s u r - u n s u r P e n g u n g k a p a n . ;

1. K e m a s y a r a k a t a n a . D u k u n g a n p a d a k e g i a t a n k e m a s y a r a k a t a n

b . D u k u n g a n p a d a s e n i d a n b u d a y a

c . D u k u n g a n p a d a o l a h r a g a

d . D u k u n g a n p a d a d u n i a a n a k

e . D u k u n g a n p a d a l e m b a g a k e r o h a n i a n

f. D u k u n g a n p a d a l e m b a g a p e n d i d i k a n

g . D u k u n g a n p a d a l e m b a g a s o s ia l

h . D u k u n g a n p a d a f a s i l i t a s u m u m

2 . K e t e n a g a k e r j a a n a . K e s e l a m a t a n k e r j a

b . K e s e h a t a n

c . K o p e r a s i k a r y a w a n

d . T u n j a n g a n k e s e j a h t e r a a n

e . P e n d i d i k a n d a n la tih a n

f. K e s e t a r a a n g e n d e r

g . F a s i l i t a s p e r i b a d a t a n

h . C u t i k a r y a w a n

3 . L i n g k u n g a n H i d u p a . K e b i j a k a n li n g k u n g a n

b . D u k u n g a n p a d a k o n s e r v a s i li n g k u n g a n

c . P e n g g u n a a n e n e r g i

d . D u k u n g a n p a d a k o n s e r v a s i s a t w a

e . p e n c e g a h a n / p e n g u r a n g a n p o l u s i

f. r e g u l a t i o n R o m p l i a n c e

g . r a t i n g

h. S e r t i f i k a s i li n g k u n g a n d a n a m d a l

Rajafi dan Manto, Análisis Pengungkapan Laporan Sosial. T e m a 1 = 8 p o i n t

T e m a 2 = 8 p o i n t T e m a 3 = 8 p o i n t T o ta l = 2 4 p o i n t

S e d a n g k a n b e n t u k p e n g u n g k a p a n s o s i a l y a n g d i u n g k a p k a n m e l i p u t i : 1. K u a l i t a t i f N a r a t i f

B e n t u k i n i a d a l a h p e n d e s k r i p s i a n s u a t u p o i n t p e n g u n g k a p a n s o s i a l y a n g t i d a k m e n y e b u t k a n b i l a n g a n t e r t e n t u .

2 . K u a l i t a t i f N o n M o n e te r

P o i n t p e n g u n g k a p a n y a n g t e r m a s u k d a l a m b e n t u k in i a d a l a h p e n g u n g k a p a n y a n g m e n y e b u t k a n s u a t u b i l a n g a n d i l u a r n i l a i m o n e t e r . B i l a n g a n t e r s e b u t d a p a t b e r u p a p r o s e n t a s e , u k u r a n t e k n i s s e p e r t i k ilo g r a m , k u b i k d a n s e b a g a in y a . 3 . K u a n t i t a t i f M o n e te r

P o i n t p e n g u n g k a p a n y a n g d i n y a t a k a n d a l a m s a t u a n m a t a u a n g ( m o n e te r ) .

H a s i l P e n e l i t i a n d a n P e m b a h a s a n

P e l a k s a n a a n P e n e l i t i a n

B e r d a s a r k a n m e t o d e p e n g a m b i l a n s a m p e l y a n g d i g u n a k a n , t e r p i l i h 6 9 p e r u s a h a a n s a m p e l y a n g m e w a k ili 9 s e k t o r d a r i s e l u r u h p o p u l a s i p e n e li t ia n . S a m p e l y a n g d ia m b i l d i p r i o r i t a s k a n p a d a p e r u s a h a a n d e n g a n j u m l a h a s s e t y a n g b e s a r k a r e n a k e m u n g k i n a n p e n g u n g k a p a n y a n g d i l a k u k a n o le h p e r u s a h a a n b e r a s s e t b e s a r l e b ih tin g g i d a r i p e r u s a h a a n b e r a s s e t k e c il ( H a c k s t o n a n d M iln e , 1 9 9 6 ).

T a b e l 3

K o m p o s i s i S a m p e l B e r d a s a r k a n A s s e t P e r u s a h a a n

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S u m b e r : D a t a S e n d i r i y a n g d i o l a h

S a m p e l y a n g m e m i l i k i a s s e t t e r b e s a r a d a l a h P T . B a n k M a n d i r i T b k . ( k e lo m p o k

Finance)

d e n g a n n i l a i a s s e t s e b e s a r R p 2 6 7 . 5 1 7 m ilia r . S e d a n g a k a n s a m p e l d e n g a n n il a i a s s e t t e r k e c i l a d a l a h P T . S u r y a C i t r a M e d ia T b k . ( k e lo m p o k

Trade, Services & Investment) dengan

a s s e t s e b e s a r R p 1 .8 2 3 m ilia r .

B e n t u k P e n g u n g k a p a n

TEMA, Volume 8, Nomor 1, Maret 2007

T e m a K e m a s y a r a k a t a n

S e m u a u n s u r p e n g u n g k a p a n d i u r a i k a n s e c a r a n a r a t i f k u a l i t a t i f , t e n t a n g k e g i a t a n - k e g i a t a n k e m a s y a r a k a t y a n g d i l a k u k a n p e r u s a h a a n , s e p e r t i m e m b a n t u m a s y a r a k a t s e k i t a r p a b r i k u n t u k m e m b a n g u n f a s i l i t a s u m u m . B e b e r a p a k e g i a t a n d i u n g k a p k a n p e r u s a h a a n s e c a r a k u a n t i t a t i f n o n m o n e t e r , s e p e r t i m e m b a n t u 1 .0 0 0 s i s w a y a n g k u r a n g m a m p u d e n g a n m e m b e r i k a n m e r e k a b e a s i s w a . D a n b e b e r a p a k e g i a t a n d i u n g k a p k a n s e c a r a l a n g s u n g b e r a p a b i a y a y a n g t e l a h d i k e l u a r k a n o le h p e r u s a h a a n .

B e r i k u t b e b e r a p a c o n t o h p e n g u n g k a p a n t e m a k e m a s y a r a k a t a n y a n g d i l a k u k a n o le h b e b e r a p a p e r u s a h a a n s a m p e l:

... W a l a u m e n g a l a m i k e s u l i t a n k e u a n g a n p e r s e r o a a n t e t a p m e m b e r i k a n b a n t u a n d a n a y a n g d i p e r l u k a n o l e h d u a s e k o l a h m e n e n g a h p e r t a m a , b e a s i s w a d a n b a n t u a n p e n d i d i k a n k e p a d a le b ih d a r i 1 . 0 0 0 m u r i d m e l a l u i p r o g r a m “ O r a n g T u a A s u h ” ... (PT . I n d o c e m e n t , 2 0 0 5 ) .

... S e m e n t a r a i t u k e p e d u l i a n t e r h a d a p k e g i a t a n e k o n o m i d a n k e s e j a t e r a a n m a s y a r a k a t s e k i t a r d i w u j u d k a n d a l a m p r o g r a m b a n t u a n u n t u k p e n g e m b a n g a n u s a h a k e c il d a n k o p e r a s i , b a n t u a n s o s i a l d a n B A Z I S ... (PT. S e m e n G r e s ik , 2 0 0 5 ) .

T e m a K e t e n a g a k e r j a a n

S e m u a u n s u r p e n g u n g k a p a n d i u r a i k a n s e c a r a n a r a t i f k u a l i t a t i f , t e n t a n g u s a h a - u s a h a p e r u s a h a a n d a l a m m e n i n g k a t k a n k u a l i t a s t e n a g a k e r j a d a n k e s e j a h t e r a a n n y a . B e b e r a p a u s a h a p e r u s a h a a n d i u n g k a p k a n s e c a r a k u a n t i t a t i f n o n m o n e t e r , t e n t a n g b e r a p a j u m l a h t e n a g a k e r j a y a n g m e n d a p a t k a n p e l a t i h a n , b e r a p a p r o s e n t a s e k e n a i k a n f a s i l i t a s p e n u n j a n g b a g i k a r y a w a n . P e n g u n g k a p a n d a l a m b e n t u k m o n e t e r a g a k t in g g i p r o s e n t a s e n y a k a r e n a u n s u r p e n d i d i k a n & p e l a t i h a n , t u n j a n g a n k e s e j a h t e r a a n , d i u n g k a p k a n p e r u s a h a a n d a l a m c a t a t a n a t a s l a p o r a n k e u a n g a n s e b a g a i b e b a n y a n g d i k e l u a r k a n p e r u s a h a a n .

B e r i k u t b e b e r a p a c o n t o h p e n g u n g k a p a n t e m a k e t e n a g a k e r j a a n y a n g d i l a k u k a n o le h b e b e r a p a p e r u s a h a a n s a m p e l:

... B e r b a g a i p e l a t i h a n g u n a m e n i n g k a t k a n k e t e r a m p i l a n k a r y a w a n d i l a k s a n a k a n s e c a r a t e r p r o g r a m d i A s t r a

Management Development

Institute

(A M D I) o l e h t e n a g a - t e n a g a i n s t r u k t u r t e r l a t i h d a n b e r p e n g a l a m a n ... (PT. A s t r a I n t e r n a t i o n a l , 2 0 0 5 ) .

... p e n g e m b a n g a n k e t e r a m p i l a n p a r a k a r y a w a n p a d a s e m u a t i n g k a t a n s a n g a t p e n t i n g u n t u k m e n c a p a i k e b e r h a s i l a n y a n g b e r k e s i n a m b u n g a n , p e r u s a h a a n m e n d o r o n g s e m u a k a r y a w a n u n t u k m e n g i k u t i p e l a t i h a n y a n g d i s e d i a k a n . P e r u s a h a a n m e n g a l o k a s i k a n s u m b e r d a y a u n t u k p r o g r a m - p r o g r a m p e l a t i h a n y a n g b e r s i f a t t e k n i s m a u p u n n o n t e k n i s u n t u k s e m u a k a r y a w a n ... (PT. T e l e k o m u n i k a s i I n d o n e s i a , 2 0 0 5 ) .

T e m a L i n g k u n g a n H i d u p

Rajafi dan Irianto, Análisis Pengungkapan Laporan Sosial. m o n e t e r j u g a d i t e m u k a n w a l a u p u n j u m l a h n y a s a n g a t s e d ik i t.

B e r i k u t b e b e r a p a c o n t o h p e n g u n g k a p a n t e m a l i n g k u n g a n h i d u p y a n g d i l a k u k a n o le h b e b e r a p a p e r u s a h a a n s a m p e l :

... P e r s e r o a n s e l a l u m e l a k u k a n k e g i a t a n p e m a n t a u a n l i n g k u n g a n d e n g a n a d a n y a 2 u n i t p e n g o l a h a n l i m b a h u a p D O P u n t u k d i g u n a k a n d a l a m p r o s e s p r o d u k s i l e m b a r a n P V C k e m b a li, s e h i n g g a p r a k t i s t i d a k a d a la g i l i m b a h y a n g t e r b u a n g . . . . ( P T . B u m i R e s o u r c e s , 2 0 0 5 ) .

... P e m b e n t u k a n d iv i s i k e s e l a m a t a n , k e s e h a t a n d a n l i n g k u n g a n (S a fe ty , H e a l t h & E n v i r o n m e n t , a t a u S H E ) h a n y a l a h m e r u p a k a n l a n g k a h a w a i y a n g t e l a h d i t e m p u h p e r s e r o a n . S e l a m a i n i p e r s e r o a n t e l a h m e l a k u k a n r a n g k a i a n d e m i r a n g k a i a n a k t i v i t a s y a n g s e c a r a l a n g s u n g m a u p u n t i d a k l a n g s u n g m e m b a n t u m a n j a g a l i n g k u n g a n h i d u p k it a . S a l a h s a t u d i a n t a r a n y a a d a l a h p r o g r a m d e n g a n n a m a “P r o d u k s i B e r s i h ”... (PT. B a k r i e L a n d T b k , 2 0 0 5 ) .

... D a l a m u p a y a p e r l i n d u n g a n k e b e r s i h a n l i n g k u n g a n , p e r u s a h a a n b e r u s a h a m e n g u r a n g i e m i s i d e b u d a r i p a b r i k p e n g o l a h a n d e n g a n m e n y e l e s a i k a n p e n e l i t i a n d a n r e k a y a s a a t a s P r e s p i t a t o r E l e k t r o t a t i s T a n u r P e n g e r in g N o. 2 u n t u k m e n g u r a n g i k e s e l u r u h a n e m i s i d e b u p a b r i k l e b i h d a r i 4 0 % ... (PT. I n t e r n a t i o n a l N ic k e l I n d o n e s i a , 2 0 0 5 ) .

H a s i l P e n e l i t i a n

H a s i l U j i V a r i a b e l S e c a r a K e s e l u r u h a n

(o v e ra ll equ ivalen ce)

P e n g o l a h a n d a t a d i l a k u k a n m e n g g u n a k a n

Software

S P S S v e r s i 12 d e n g a n a l a t u j i s t a t i s t i k n o n p a r a m e t r i k K r u s k a l W a llis . H a s i l p e r h i t u n g a n K r u s k a l W a llis u n t u k p e n g u j i a n s e c a r a k e s e l u r u h a n d i t u n j u k k a n d a l a m t a b e l 4 .2 d i b a w a h in i.

T a b e l 4

H a s i l P e n g o l a h a n d a t a d e n g a n m e n g g u n a k a n a l a t u j i n o n p a r a m e t r i k K r u s k a l W a l l i s

Test Statistics a,b

Unsur Peng Chi-Square 6.807

df 2

Asymp. Sig. .033 a Kruskal Wallis Test

b. Grouping Variable: TemaPeng

K e p u t u s a n u n t u k m e n o l a k a t a u m e n e r i m a H 0 d i l a k u k a n d e n g a n c a r a m e m b a n d i n g k a n n i l a i s t a t i s t i k h i t u n g K r u s k a l W a llis d e n g a n n il a i s t a t i s t i k t a b e l

Chi-square.

H 0 d i t e r i m a j i k a n i l a i s t a t i s t i k h i t u n g l e b i h k e c il d a r i n i l a i s t a t i s t i k t a b e l d a n a k a n d it o la k j i k a t e r j a d i s e b a l i k n y a . S e la in i t u j u g a d i l a k u k a n b e r d a s a r k a n p r o b a b i l i t a s , j i k a p r o b a b i l i t a s > 0 ,0 5 , m a k a H 0 d i t e r i m a , t a p i j i k a p r o b a b i l i t a s < 0 ,0 5 , m a k a H 0 d it o la k .

TEMA, Volume 8, Nomor 1, Maret 2007

y a n g d i d a p a t a d a l a h 5 ,9 9 1 . S e h i n g g a d i p e r o l e h n i l a i s t a t i s t i k h i t u n g K r u s k a l W a llis l e b i h b e s a r d a r i p a d a n il a i s t a t i s t i k t a b e l a t a u d e n g a n k a t a l a i n H 0 d ito la k , in i b e r a r t i b a h w a t e r d a p a t p e r b e d a a n t e m a p e n g u n g k a p a n a n t a r k e l o m p o k i n d u s t r i y a n g t e r d a f t a r d i B E J t a h u n 2 0 0 5 .

D a p a t d i l i h a t j u g a p a d a k o l o m

Asymp. Sig

n i l a i n y a a d a l a h 0 ,0 3 3 a t a u p r o b a b i l i t a s d i b a w a h 0 ,0 5 , y a n g b e r a r t i H 0 d i t o l a k .

T a b e l 5

C hi-square

u n t u k s i g n i f i k a n s i 5 % d a n 1 0 %

Df

C h i 5 C h i 10

1 3 ,8 4 1 5 2 ,7 0 5 5 2

5,9915

4 ,6 0 5 2 3 7 ,8 1 4 7 6 ,2 5 1 4 4 9 ,4 8 7 7 7 ,7 7 9 4 5 1 1 ,0 5 07 9 ,2 3 6 4 6 1 2 ,5 9 1 6 1 0 ,6 4 46

7 14,0671 1 2 ,0 1 70

8

15,5073

1 3 ,3 6 1 6

S u m b e r: S a n to s o (2 0 0 2 h. 5 4 6 )

H a s i l U j i V a r i a n T i a p - t i a p V a r i a b e l

H a s i l p e r h i t u n g a n k r u s k a l W a l l i s u n t u k p e n g u j i a n v a r i a n t i a p - t i a p d i t u n j u k k a n d a l a m t a b e l 4 .4 d i b a w a h in i.

T a b e l 6

H a s i l P e n g o l a h a n d a t a d e n g a n m e n g g u n a k a n a l a t u j i n o n p a r a m e t r i k K r u s k a l W a l l i s

Test Statistics a,b

MASYARAK TENAGAKE LINGKUNG Chi-Square

df

Asymp. Sig.

10.549 8 .229

17.395 8 .026

28.049 8 .000 a Kruskal Wallis Test

b Grouping Variable: SEKTOR

D a r i t a b e l d i a t a s d a p a t d i l i h a t n il a i s t a t i s t i k h i t u n g k r u s k a l W a llis ( s a m a d e n g a n p e r h i t u n g a n

Chi-square

) d a n p e r b a n d i n g a n n y a d e n g a n n il a i s t a t i s t i k t a b e l

chi square

a d a l a h s e b a g a i b e r i k u t :

t e m a k e m a s y a r a k a t a n = 1 0 ,5 4 9 < 1 5 ,5 0 7 3 t e m a t e n a g a k e r j a = 1 7 ,3 9 5 > 1 5 ,5 0 7 3 t e m a l i n g k u n g a n = 2 8 . 0 4 9 > 1 5 ,5 0 7 3

U n t u k t e m a k e m a s y a r a k a t a n n ila i s t a t i s t i k h i t u n g k r u s k a l W a llis le b ih b e s a r d a r i n ila i s t a t i s t i k t a b e l, d a n n ila i p r o b a b i l i t a s n y a a d a l a h 0 ,2 2 9 s e h in g g a H() d it e r i m a y a n g b e r a r t i b a h w a d a l a m t e m a k e m a s y a r a k a t a n t i d a k t e r d a p a t p e r b e d a a n t e m a p e n g u n g k a p a n a n t a r k e lo m p o k i n d u s t r i .

Rajafi dan Irianto, Análisis Pengungkapan Laporan Sosial.

p r o b a b i l i t a s k e d u a n y a j u g a d i b a w a h 0 , 0 0 5 S e h i n g g g a u n t u k k e d u a t e m a i n i H 0 d it o la k , i n i b e r a r t i u n t u k t e m a t e n a g a k e r j a d a n l i n g k u n g a n t e r d a p a t p e r b e d a a n t e m a p e n g u n g k a p a n a n t a r k e l o m p o k i n d u s t r i .

H a s i l R a t a - R a t a K e l o m p o k d a l a m T i a p T e m a P e n g u n g k a p a n

H a s il r a t a - r a t a k e l o m p o k d a l a m t i a p t e m a p e n g u n g k a p a n m e n u n j u k k a n :

T e m a K e m a s y a r a k a t a n

T o ta l r a t a - r a t a p e n g u n g k a p a n t e m a k e m a s y a r a k a t a n a d a l a h 0 ,3 2 7 . T o ta l r a t a - r a t a p e n g u n g k a p a n t e m a k e m a s y a r a k a t a n p a l i n g tin g g i d i a n t a r a k e t i g a t e m a p e n g u n g k a p a n , h a l in i d i s e b a b k a n o l e h b a n y a k n y a p e n g u n g k a p a n y a n g d i l a k u k a n o le h p e r u s a h a a n t e r d a p a t 4 8 p e r u s a h a a n (7 0 % ) d a r i 6 9 p e r u s a h a a n s a m p e l y a n g m e l a k u k a n p e n g u n g k a p a n in i.

K e lo m p o k d e n g a n r a t a - r a t a t e r t i n g g i a d a l a h k e l o m p o k

Infrastructure,

d a n k e l o m p o k d e n g a n r a t a - r a t a p e n g u n g k a p a n t e r e n d a h a d a l a h k e l o m p o k

Basic

Industry.

B e r i k u t in i b e r t u r u t - t u r u t k e l o m p o k p e r u s a h a n d e n g a n r a t a - r a t a t e r t i n g g i s a m p a i t e r e n d a h :

Infrastructure

(0 ,6 6 );

Mining

( 0 ,6 3 );

Finance

(0 ,4 3 );

Miscellaneous

(0 ,3 1 );

Consumer Goods Industry

(0 ,2 9 );

Property, Real Estate & Building Construction

(0 ,2 7 );

Agriculture

(0 ,2 5 );

Trade, Service

&

Investment

(0 ,2 4 );

Basic Industry

(0 ,2 4 ).

T e m a K e t e n a g a k e r j a a n

T o ta l r a t a - r a t a p e n g u n g k a p a n t e m a k e t e n a g a k e r j a a n a d a l a h 0 ,1 9 . T e r c a t a t 4 8 p e r u s a h a a n (7 0% ) d a r i 6 9 p e r u s a h a a n s a m p e l y a n g m e l a k u k a n p e n g u n g k a p a n in i. K e lo m p o k d e n g a n r a t a - r a t a t e r t i n g g i a d a l a h k e l o m p o k

Miscellaneous Industry.

P e r u s a h a a n d a l a m k e l o m p o k in i m e n y a d a r i b e t a p a p e n t i n g n y a p e r l a k u a n y a n g b a i k p a d a t e n a g a k e r ja . D e n g a n t e n a g a k e r j a y a n g b e r k u a l i t a s , p e r u s a h a a n a k a n d i u n t u n g k a n k a r e n a p e r u s a h a a n d a p a t m e l a k u k a n a k t i v i t a s n y a d e n g a n h a s i l o p t i m a l t a n p a t e r h a m b a t o le h k o n d i s i t e n a g a k e r j a . T e n a g a k e r j a m e r u p a k a n a s s e t p e r u s a h a a n y a n g t i d a k h a n y a b e r n i l a i s e c a r a m o n e t e r t a p i j u g a m e m p u n y a i n il a i l a i n y a n g t i d a k d a p a t d i u n g k a p k a n d e n g a n s a t u a n u a n g .

B e r i k u t in i u r u t a n k e l o m p o k p e r u s a h a n d e n g a n r a t a - r a t a t e r t i n g g i s a m p a i t e r e n d a h :

Miscellaneous

(0 ,3 8 );

Agriculture

(0 ,3 1 );

Basic Industry

(0 ,20 );

Infrastructure

(0 ,1 9 );

Mining

(0 ,1 9 );

Property, Real Estate & Building Construction

(0 ,1 3 );

Trade,

Service & Investment

(0 ,1 3 );

Consumer Goods Industry

( 0 ,1 1 ); d a n

Finance

(0 ,0 9 ).

T e m a L i n g k u n g a n H i d u p

T o ta l r a t a - r a t a p e n g u n g k a p a n t e m a l i n g k u n g a n h i d u p a d a l a h 0 ,1 7 . T o ta l r a t a - r a t a p e n g u n g k a p a n t e m a l i n g k u n g a n h i d u p l e b ih r e n d a h d a r i p e n g u n g k a p a n t e m a k e t e n a g a k e r j a a n d a n k e m a s y a r a k a t a n . H a l in i d i s e b a b k a n o le h k a r e n a h a n y a p e r u s a h a a n - p e r u s a h a a n t e r t e n t u y a n g m e m i l ik i h u b u n g a n l a n g s u n g d e n g a n a l a m y a n g m e l a k u k a n p e n g u n g k a p a n in i s e b a g a i w u j u d d a r i t a n g g u n g j a w a b n y a t e r h a d a p l in g k u n g a n . S e d a n g k a n p e r u s a h a a n l a i n l e b i h m e m p e r h a t i k a n p e r m a s a l a h a n s o s i a l d a r i p a d a p e r m a s a l a h a n l i n g k u n g a n h i d u p . T e r c a t a t a d a 2 6 p e r u s a h a a n (3 8% ) d a r i 6 9 p e r u s a h a a n s a m p e l y a n g m e l a k u k a n p e n g u n g k a p a n in i.

K e lo m p o k d e n g a n r a t a - r a t a t e r t i n g g i a d a l a h k e l o m p o k

Mining.

K e lo m p o k p e r u s a h a n p e r t a m b a n g a n d e n g a n a k t i v i t a s p r o d u k s i n y a m e n g a m b il b a h a n t a m b a n g d a r i p e r u t b u m i k e m u d i a n m e n g o l a h b a h a n t a m b a n g t e r s e b u t m e n j a d i s e s u a t u y a n g m e m p u n y a i n il a i e k o n o m i s y a n g tin g g i, t e n t u s a n g a t r e n t a n t e r h a d a p k o n d i s i l i n g k u n g a n h i d u p d i s e k i t a r n y a . M e n g e m b a l i k a n k o n d i s i l i n g k u n g a n s e p e r t i s e m u l a m e r u p a k a n t a n g g u n g j a w a b p e r u s a h a a n y a n g t e l a h m e n g a m b i l m a n f a a t d a r i a l a m .

TEMA, Volume 8, Nomor 1, Maret 2 0 0 7

Consumer Goods Industry

(0 ,0 9 );

Estate

&

Building Property, Real Construction

(0 ,0 4 );

Finance

(0 ,0 2 );

Trade, Service & Investment

(0 ,0 2 ); d a n

Infrastructure

(0 ,0 0 ).

T a b e l 7

R a t a - R a t a P e n g u n g k a p a n T i a p K e l o m p o k I n d u s t r i

K e lo m p o k in d u s tr i R a ta - R a ta T e m a P e n g u n g k a p a n

K e m a s y a r a k a ta n K e te n a g a k e r ja a n L in g k u n g a n H id u p

Agriculture

0 .25 0.31 0 .4 4

Basic Industry

0 .2 4 0 .2 0 0 .1 0

Consumer Goods Ind.

0 .2 9 0.11 0 .0 9

Finance

0 .4 3 0 .0 9 0 .0 2

Infrastructure, Utilities

0 .6 6 0 .1 9 0 .0 0

Mining

0 .63 0 .1 9 0 .6 6

Miscellaneous

0.31 0 .3 8 0 .1 4

Property, Real Estate

0 .2 7 0 .1 3 0 .0 4

Trade, service & Invest

0 .2 4 0 .1 3 0 .0 2

T o ta l r a ta - r a ta 0 .3 7 0 .1 9 0 .1 7

T a b e l 4 .5 d i a t a s , m e m p e r l i h a t k a n k e c e n d e r u n g a n t e r n a y a n g d i u n g k a p k a n o le h p e r u s a h a a n . U n t u k t e r n a t e t e n a g a k e r j a a n d a n t e r n a l i n g k u n g a n k e c e n d e r u n g a n t e m a y a n g d i u n g k a p k a n t e r s e b u t t i d a k s a m a a n t a r k e l o m p o k i n d u s t r i , h a l in i b i s a j a d i d i s e b a b k a n o le h j e n i s a k t i v i t a s p e r u s a h a a n , s e n s i t i v i t a s p e r u s a h a a n , d a n

s a s a r a n p e r u s a h a a n .

D a l a m

checklist

y a n g d i g u n a k a n s e b a g a i s a r a n a p e n g o l a h a n d a t a , t e r l i h a t j a m l a h u n s u r - u n s u r y a n g d i u n g k a p k a n o le h p e r u s a h a a n a d a l a h s a n g a t t e r b a t a s .

S e d i k i t n y a u n s u r - u n s u r y a n g d i u n g k a p k a n o le h p e r u s a h a a n d i p e n g a r u h i o le h : 1. P e r u s a h a a n t e l a h m e l a k u k a n p e n g u n g k a p a n p a d a p e r io d e s e b e l u m n y a , s e h in g g a

m e r a s a t i d a k p e r l u m e n g u n g k a p k a n y a la g i.

2 . P e r u s a h a a n t i d a k m e r a s a p e r l u m e l a k u k a n p e n g u n g k a p a n p a d a u n s u r - u n s u r t e r t e n t u , k a r e n a m e n g a n g g a p n y a s e b a g a i h a l y a n g b i a s a . M is a l n y a p e r u s a h a a n t i d a k m e n g u n g k a p k a n p e m b e r i a n c u t i k e p a d a k a r y a w a n a t a u p e r h a t i a n p a d a k e s e t a r a a n

gender,

k a r e n a m e n g a n g g a p i n f o r m a s i t e r s e b u t s e s u a t u y a n g w a j a r d a n d i n i l a i t i d a k s i g n i f i k a n s e h i n g g a t i d a k p e r l u d i u n g k a p .

3 . L a p o r a n t a h u n a n d i d e s a i n u n t u k k e p e n t i n g a n

shareholders,

s e h i n g g a i n f o r m a s i y a n g d i b u t u h k a n o le h

stakeholders

l a i n t i d a k d i u n g k a p d a l a m l a p o r a n t a h u n a n . P e r u s a h a a n m e m i l i h m e d i a l a i n u n t u k p e n g u n g k a p a n s e l a i n k e p a d a p e m e g a n g s a h a m .

4 . T i n g k a t k e p e d u l i a n p e r u s a h a a n y a n g m a s i h r e n d a h .