Penilaian kualitas pengungkapan laporan keberlanjutan PT Adaro Energy Indonesia Tbk tahun 2023 berdasarkan standar GRI

Moch Rifqi Rizal; Amrie Firmansyah

doi:10.54957/akuntansiku.v4i2.1526

Authors

Moch Rifqi Rizal Politeknik Keuangan Negara STAN
Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/akuntansiku.v4i2.1526

Keywords:

Content Analysis, Disclosure Quality, GRI Standards, Sustainability Report

Abstract

Penelitian ini bertujuan untuk menilai kualitas pengungkapan dalam laporan keberlanjutan PT Adaro Energy Indonesia Tbk tahun 2023 menggunakan standar Global Reporting Initiative (GRI). Metode yang digunakan adalah analisis konten, dimana laporan keberlanjutan perusahaan dikodekan dan dievaluasi berdasarkan kriteria standar GRI. Hasil penelitian menunjukkan bahwa PT Adaro Energy Indonesia Tbk telah mengungkapkan sebagian besar indikator yang diwajibkan oleh GRI, namun masih ada beberapa area yang memerlukan peningkatan, terutama terkait pengungkapan emisi dan energi. Kontribusi penelitian ini adalah memberikan rekomendasi praktis bagi perusahaan dalam meningkatkan transparansi dan akuntabilitas laporan keberlanjutannya serta memberikan wawasan bagi penelitian selanjutnya tentang kualitas pengungkapan di sektor energi.

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