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Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya
Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya
Jurnal Vokasi Indonesia
Current firm performance is not only measured by economic term (single bottom line) but also by social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosure and influences factors, by using sample of companies in Indonesia and Japan. This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian and Japanese companies by using secondary data. Twenty two disclosure criteria were developed for each of the TBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annual reports, separate or stand-alone report and company‟s website. Regression analysis has been used …