Article Sidebar

Download
fulltext
Statistic
Read Counter : 669 Download : 504

Downloads

Download data is not yet available.

Main Article Content

Abstract

The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research.


Abstrak


Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.

Keywords

Ethics Integrity Sustainability Reporting Transparency Responsibility

Article Details

License

Copyright (c) 2023 Kurnia Ekasari, Nurafni Eltivia, Elvyra Handayani Soedarso

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

  1. James, M. L. Voluntary Sustainability Reporting: A Case Exploring Ethical, Regulatory, and Strategic Considerations. Journal of the International Academy for Case Studies 2015;21(2):79-87.
  2. Ioannou, I., & Serafeim, G. The Consequences of Mandatory Corporate Sustainability Reporting. Harvard Business School Research Working Paper 2017;11-100. DOI: 10.2139/ssrn.1799589
  3. Herda, D., Taylor, M. E., & Winterbotham, G. The Effect of Country‐Level Investor Protection on the Voluntary Assurance of Sustainability Reports. Journal Of International Financial Management and Accounting 2014;209-236. DOI: 10.1111/jifm.12018
  4. Doupnik, & Perera. International Accounting (Third Edition). New York: McGraw-Hill Irwin; 2012.
  5. GRI. About GRI Vision and Mission. n.d. www.globalreporting.org
  6. English, D., & Schooley, D. The Evolution of Sustainablty Reporting. The CPA Journal 2014;84(3):26-35.
  7. Hughen, L., Lulseged, A., & Upton, D. Improving stakeholder value through sustainability and integrated reporting. The CPA Journal 2014;84(3):57-81.
  8. IAI. Standar Akuntansi Keuangan. Jakarta: Salemba; 2018.
  9. Ekasari, Eltivia, Soedarso, Analisis Konten Terhadap Pengungkapan Etika dan Integritas ... 105
  10. UUPT. Undang-Undang Nomor 40 Tahun 2007. 2007. www.hukumonline.com (accessed Date, 2019)
  11. GSSB. Consolidated Set Of GRI Sustainability Reporting Standards. Amsterdam: GSSB; 2016.
  12. Smit, A. M., & Bierman, E. J. An evaluation of the reporting on ethics and integrity of selected listed motor vehicle companies. African Journal of Business Ethics 2017;11(1):82-102. DOI: 10.15249/11-1-152
  13. Mpinganjira, M., Roberts-Lombard, M., Wood, G., & Svensson, G. Embedding the ethos of codes of ethics into corporate South Africa. European Business Review 2015;28(3):333-351. DOI: 10.1108/EBR-04-2015-0039
  14. Bertens, K. Etika. Jakarta: Gramedia Pustaka Utama; 2004.
  15. De George, R. T. Competing with integrity in international business. New York: Oxford University Press; 1993.
  16. Al-Khatib, J., Robertson, C., Stanton, A. D., & Vitell, S. Business ethics in the Arab Gulf States: a three-country study. International Business Review 2002;11(1):97-111. DOI: 10.1016/s0969-5931(01)00049-x
  17. Harris, J., Sapienza, H., & Bowie, N. Ethics and entrepreneurship. Journal of Business Venturing 2009;24(5):407-418. DOI: 10.1016/j.jbusvent.2009.06.001
  18. Schreier, M. Qualitative Content Analysis in Practice. City Road, London: Sage Publications, Inc; 2012.
  19. Krippendroff, K. Content Analysis: An Introduction to Its Methodology. Thoushands Oak, California: Sage Publication, Inc; 2004.
  20. Czimbal, B., & Brooks, M. Ethics & Integrity. 2006. www.abundancecompany.com
  21. Becker, G. K. Integrity As Moral Ideal and Business Benchmark. Journal of International Business Ethics Marietta 2012;2(2):84-88.
  22. Lee, K. J. Attitudinal dimensions of professionalism and service quality efficacy of frontline employees in hotels. International Journal of Hospitality Management 2014;41:140-148. DOI: 10.1016/j.ijhm.2014.05.015
  23. Mandiri, B. Sustainibility Report 2017. Jakarta: Bank Mandiri; 2017.
  24. Bishop, J. D. Ethics and Capitalism. Toronto: University of Toronto Publishers; 2000.
  25. Ekasari, K. [Re]Konstruksi Pendidikan Akuntansi Pada Pendidikan Tinggi Vokasi: Suatu Refleksi Kritis. Batam: Paper dipresentasikan pada Seminar Nasional Akuntansi Vokasi 6 di Politeknik Negeri Batam; 2016.
  26. Lynch, M., Lynch, N., & Casten, D. The expanding use of sustainability reporting. The CPA Journal 2014;84(3):19-24.
  27. Tinjala, D., Pantea, L., & Alexandru, B. Business Ethics and Integrity: A Case Study on 300 US Listed Companies. Studia Universitatis “Vasile Goldis” Arad Economics Series 2015:63-80. DOI: 10.1515/sues-2015-0013
  28. Navratil, S. The difference between ethics and integrity. 2007. www.zoomstart.com