4.2 Tingkat Kesesuaian Pengungkapan CSR
Tabel 4.49 Hasil Olahan Data Persentase Pengungkapan CSR Perusahaan Sampel
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Objek Penelitian
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Persentase Pengungkapan Berdasarkan Kategori Kategori
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Total
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Ekonomi
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Lingkungan
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Sosial
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Ketenagakerjaan
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HAM
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Masyarakat
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Produk
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ADRO
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88.89%
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44.12%
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31.25%
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8.33%
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27.27%
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0.00%
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35.16%
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ARII
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66.67%
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8.82%
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18.75%
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8.33%
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27.27%
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0.00%
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17.58%
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ATPK
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55.56%
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8.82%
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25.00%
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0.00%
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36.36%
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0.00%
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17.58%
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BORN
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66.67%
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8.82%
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37.50%
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0.00%
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27.27%
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0.00%
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19.78%
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BRAU
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66.67%
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35.29%
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18.75%
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41.67%
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18.18%
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0.00%
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30.77%
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BSSR
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77.78%
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8.82%
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6.25%
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0.00%
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18.18%
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0.00%
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14.29%
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BUMI
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66.67%
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32.35%
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37.50%
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8.33%
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18.18%
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0.00%
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28.57%
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BYAN
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66.67%
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11.76%
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12.50%
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0.00%
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18.18%
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0.00%
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15.38%
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DEWA
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66.67%
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2.94%
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31.25%
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8.33%
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9.09%
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0.00%
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15.38%
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DOID
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66.67%
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2.94%
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18.75%
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0.00%
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18.18%
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0.00%
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13.19%
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GEMS
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66.67%
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8.82%
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31.25%
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0.00%
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9.09%
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0.00%
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16.48%
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GTBO
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44.44%
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2.94%
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18.75%
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0.00%
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18.18%
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0.00%
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10.99%
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HRUM
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66.67%
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11.76%
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12.50%
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0.00%
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9.09%
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0.00%
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14.29%
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ITMG
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88.89%
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94.12%
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81.25%
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41.67%
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54.55%
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22.22%
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72.53%
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KKGI
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66.67%
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5.88%
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18.75%
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0.00%
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18.18%
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0.00%
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14.29%
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MYOH
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77.78%
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5.88%
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18.75%
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8.33%
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9.09%
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0.00%
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15.38%
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PKPK
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44.44%
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8.82%
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12.50%
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0.00%
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18.18%
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0.00%
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12.09%
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PTBA
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55.56%
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20.59%
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25.00%
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25.00%
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18.18%
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22.22%
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25.27%
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PTRO
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66.67%
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5.88%
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31.25%
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0.00%
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18.18%
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0.00%
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16.48%
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SMMK
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55.56%
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5.88%
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18.75%
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0.00%
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9.09%
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0.00%
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12.09%
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TOBA
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66.67%
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8.82%
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18.75%
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0.00%
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18.18%
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0.00%
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15.38%
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Sumber: Hasil Olahan Data
Analisa:
Berdasarkan pengolahan data yang dilakukan oleh penulis, hasil yang didapat adalah perusahaan ITMG mempunyai persentase 72,53% atas pengungkapan yang dilakukan berdasarkan GRI 4.0. Diikuti oleh perusahaan ADRO 35,16%, selanjutnya BRAU 30,77%, BUMI 28,57%, PTBA 25,27%, BORN 19,78%, ARII dan ATPK 17,58%, GEMS dan PTRO 16,48%, BYAN, DEWA, MYOH dan TOBA 15,38%, BSSR, HRUM dan KKGI 14,29%, DOID 13,19%, SMMK dan PKPK 12,09%, dan yang perusahaan yang paling sedikit melakukan pengungkapan CSR adalah GTBO.
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