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Analisis Persepsi Stakeholder atas Laporan Sustainability

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2023) · pp. 14–23

DOI
10.26487/akrual.v16i1.22234
ISSN
2829-0615, 1979-1712
Published
2023-01-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

The triple bottom line paradigm in industrialization has encouraged companies to implement and disclose their social and environmental performance as well as their financial performance. This study aims to analyze the perceptions of PT Vale's external stakeholders, namely the people of Nuha District and NGOs engaged in social and environmental fields, about the legitimacy of PT Vale through its CSR program as disclosed in the PT Vale Sustainability Report. The data used in this study are primary data sourced from direct statements from NGOs and the community which were collected using in-depth interview techniques. The results of data collection were analyzed by qualitative methods using a descriptive approach. The results of the study illustrate that there is a congruence between stakeholder’s expectations and PT Vale's performance through the CSR program. However, there is still a dominant gap in the legitimacy of PT Vale's CSR as disclosed in PT Vale's Sustainability Report.

Keywords

Collaboration network of the authors

15 authors · 22 co-authorship links · 3 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Khairun University
  • Muria Kudus University
  • Central Bicol State University of Agriculture
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Amiruddin -Affiliation unknown3
Sri UtaminingsihMuria Kudus University1
Ana E. MirañaCentral Bicol State University of Agriculture1
Resky AwaliahAffiliation unknown1
Asri UsmanAffiliation unknown1
Lorensia Rampa'Affiliation unknown1
Syarifuddin SyarifuddinAffiliation unknown1
Kartini KartiniAffiliation unknown1
Muhammad AkhtarAffiliation unknown1
Dwi HastinaAffiliation unknown1
Nurul Sakinah Rifqayana AmruAffiliation unknown1
Maasyitha Purnama UtamiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Analisis Persepsi Stakeholder atas Laporan Sustainability</dc:title>
	<dc:creator xml:lang="en">Rantelangi, Janssen</dc:creator>
	<dc:creator xml:lang="en">Ayu Damayanti, Ratna </dc:creator>
	<dc:creator xml:lang="en">Sundari, Sri</dc:creator>
	<dc:subject xml:lang="en">Legitimacy</dc:subject>
	<dc:subject xml:lang="en">Legitimacy Gap</dc:subject>
	<dc:subject xml:lang="en">Corporate Social Responsibility</dc:subject>
	<dc:subject xml:lang="en">Sustainability Report</dc:subject>
	<dc:description xml:lang="en">The triple bottom line paradigm in industrialization has encouraged companies to implement and disclose their social and environmental performance as well as their financial performance. This study aims to analyze the perceptions of PT Vale's external stakeholders, namely the people of Nuha District and NGOs engaged in social and environmental fields, about the legitimacy of PT Vale through its CSR program as disclosed in the PT Vale Sustainability Report. The data used in this study are primary data sourced from direct statements from NGOs and the community which were collected using in-depth interview techniques. The results of data collection were analyzed by qualitative methods using a descriptive approach. The results of the study illustrate that there is a congruence between stakeholder’s expectations and PT Vale's performance through the CSR program. However, there is still a dominant gap in the legitimacy of PT Vale's CSR as disclosed in PT Vale's Sustainability Report.</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2023-01-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/22234</dc:identifier>
	<dc:identifier>10.26487/akrual.v16i1.22234</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 16 NOMOR 1, JANUARI 2023; 14-23</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:source>10.26487/akrual.v16i1</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/22234/9426</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2023 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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