MEMBANGUN CITRA POSITIF PERUSAHAAN MELALUI PENGUNGKAPAN LINGKUNGAN

Aditya Pandu Wicaksono, Rizky Windar Amelia, Desi Zulvina, Wulan Suci Rachmadani

Abstract


Abstrak - Membangun Citra Positif Perusahaan melalui Pengungkapan Lingkungan

Tujuan Utama - Penelitian ini bertujuan untuk membandingkan tingkat pengungkapan  lingkungan  berdasarkan pada tiga skenario penelitian yaitu kepemilikan pemerintah, asing, dan operasi internasional.

Metode - Penelitian ini menerapkan metode deskriptif kualitatif dengan membandingkan frekuensi pengungkapan lingkungan perusahaan di Indonesia. Tingkat pengungkapan lingkungan diukur menggunakan kategori dari GRI.

Temuan Utama - Penelitian ini menemukan bahwa adanya kepemilikan pemerintah mendorong pengungkapan pada aspek lingkungan tertentu terutama pada aspek yang memberikan dampak citra positif perusahaan. Perusahaan dengan kepemilikan asing mengungkapkan aspek lingkungan lebih banyak daripada yang tidak. Perusahaan dengan operasi internasional mengungkapkan aspek lingkungan lebih banyak karena perusahaan memiliki ruang lingkup stakeholder yang lebih luas.

Implikasi Teori dan Kebijakan - Penelitian ini memberikan fakta bahwa ruang lingkup stakeholder yang luas menghasilkan pengungkapan lingkungan lebih banyak. Perusahaan perlu untuk memahami kategori pengungkapan yang diminta stakeholder.

Kebaruan Penelitian - Penelitian ini menggunakan tiga skenario penelitian mengenai pengungkapan lingkungan.

                                                                       

Abstract - Building Corporate Positive Image through Environmental Disclosure

Main Purpose - This research was conducted to compare environmental disclosure level according to three scenarios namely government ownership, foreign ownership, and international operation.

Method - This research applied qualitative descriptive method by comparing the frequency of environmental disclosure of Indonesian companies. The level of environmental disclosure was measured using GRI categories.

Main Findings - This research found that companies having government ownership disclosed more aspect than the other one especially positive-image-generated aspects. Companies with foreign ownership have the higher frequency in almost all environmental disclosure aspects than others. Internationally operation companies disclosed more environmental aspect because of the broader scope of companies’ stakeholders.

Theory and Practical Implications - This research provided the fact that broader scope of stakeholders resulted more aspects disclosed by companies. Companies need to understand the category(es) that demanded by stakeholders.

Novelty – This research used three research scenarios about environmental disclosure.


Keywords


kepemilikan asing; kepemilikan pemerintah; operasi internasional; pengungkapan lingkungan

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.02

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