Kualitas Pengungkapan Laporan Keberlanjutan Berdasarkan POJK No. 51/ POJK.03/ 2017: PT Suryamas Duta Makmur Tbk Tahun 2021-2022

Abstract

This research aims to analyze the quality of disclosure of sustainability report based on POJK 51 of 2017 in terms of economic, environmental and social aspects. This type of research is qualitatif research. The research method used is a content analysis method using data based on case studies at PT Suryamas Duta Makmur Tbk in 2021 and 2022. The results of this research show that PT Suryamas Duta Makmur Tbk has implemented POJK 51 of 2017 in preparing its sustainability report, although not in all aspects in the POJK is disclosed. The disclosure of sustainable reports in 2021 and 2021 regarding economic aspects is fully met with excellent quality with a disclosure score of 100%. Disclosure of environmental aspects in 2021 dan 2022 has a good quality contribution with a disclosure score of 62,5%, meaning that several environmental aspects have not been discloseured in the sustainability report, namely environmental costs, biodiversity, and the number of environmental complaint materials received and resolved. Disclosure of social aspects in 2021 and 2022 has a very good quality contribution with a disclosure score of 87,5%, meaning that there is one social aspect whose disclosure in the sustainability report is fulfilled, namely the publis complaints mechanism and the number of publis complaints received and followed up. In the future, companies need to disclosure sustainability report by including the GRI index standard.