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The objectives of this reseacch are I) to identify the reason of sastainability reporting writing at PT Telkom, TBK Palembang and the stakeholders who want to have sustainability reporting written at PT Telkom Tbk. Palembang, 2) to valere the importance of sustainability reporting disclosure at PT Telkom Palembang and 3) to identify the influence of extensive disclosure of sustainabilirty repor…
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This research aimed to answer two main questions of this research problem. First research question is how the winner of Indonesia Sustainability Reporting Awards (ISRA) reported their Corporate Social Responsibility (CSR) in form of Sustainability Report. In disclosing CSR reporting and corporate sustainability, those companies use the format separately from the annual report and the GRI report…
This study aimed to know amount of the influence of internet financial reporting, degree of information disclosure on website, and age of website to the frequency of companies stock trading. The sample used in this study are companies that exist in LQ45 Index. After doing analysis using multiple linear regression, the results showed that the internet financial reporting and the degree of inform…
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Semakin kompleks kebutuhan akan informasi menjadi pemicu perkembangan laporan keuangan yang tidak hanya menyediakan informasi kuantitatif tetapi juga menyediakan informasi kualitatif untuk mendukung informasi menjadi lebih akurat serta dapat menghadirkan informasi yang dibutuhkan semua pihak yang berkepentingan. Mengingat laporan kuantitatif tidak dapat memberikan informasi untuk pengambilan ke…
PT. Bank Rakyat Indonesia, Tbk (Persero) adalah salah satu bank milik pemerintah yang terbesar di Indonesia. Penelitian ini bertujuan untuk memberikan gambaran mengenai pengungkapan Corporate Social Responsibility (CSR) dalam laporan keberlanjutan perusahaan. Penelitian juga menganalisis pengungkapan Corporate Social Responsibility (CSR) dalam laporan keberlanjutan perusahaan dengan standar Glo…
This study aims to obtain empirical evidence and to analyze the effect of good corporate governance’s mechanism such as number of independent commissioners, percentage of financial or accounting literate board commissioners, member of audit committee, and meeting frequency of audit committee on the possibility of fraudulent financial reporting. The population in this study is manufacturing co…
Penelitian ini bertujuan mengetahui apakah strategi reporting real event berpengaruh terhadap kemampuan menulis berita siswa kelas VIII SMP Negeri 1 Palembang. Metode penelitian ini berbentuk kuasi eksperimen. Metode eksperimen semu dipakai dengan menggunakan kelas-kelas yang sudah ada sebagai kelompoknya, baik untuk kelompok eksperimen maupun kelompok kontrol. Penelitian dilaksanakan di …
The purpose of the research is to know and describe about accountability distribution of schooling operational fund (BOS) in financing non personalia education junior high school in Ogan Komering Ilir regency 2013 at Junior High School Number 1 Kayuagung. Based on the data that collected from mass and electronic media, the number of drop out school children in Ogan Komering Ilir are number one …