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All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Global Financial Accounting Journal Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Journal of Multiperspectives on Accounting Literature Bismar Review: Journal of Multidisciplinary in Social Sciences
Farhani Kautsar Nugraha
Institut Teknologi Dan Bisnis Tuban
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Ekonomi Manajemen dan Sosial (JEMeS)

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Bagaimana Perusahaan di Indonesia Mengungkapkan Perbudakan Modern? How Do Companies in Indonesia Disclose Modern Slavery? Farhani Kautsar Nugraha
Jurnal Ekonomi Manajemen dan Sosial Vol. 6 No. 1 (2023): Jurnal Ekonomi Manajemen dan Sosial
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v6i1.442

Abstract

In some countries, new forms of disclosure regulation related to the issue of human rights and modern slavery have emerged, such as the UK Modern Slavery Act. But in Indonesia, to this day there are no regulations related to modern slavery disclosures. This paper aims to find out disclosures related to modern slavery in Indonesian companies. This paper uses content analysis as a method for analyzing reports published by companies listed on the Indonesia Stock Exchange. The companies used as samples are companies in the agriculture, construction, and textile industry sectors. In general, companies in Indonesia have disclosed some information regarding modern slavery. Even so, the quality of the information is still very low because it uses narrative or descriptive disclosure. Not much information has been disclosed quantitatively for each modern slavery sub-theme. This conclusion can be a recommendation for regulators to immediately issue regulations that require companies in Indonesia to disclose specific information related to modern slavery.
Co-Authors Achmad Syaiful Hidayat Anwar Ananta Wahyu Sasongko Endang Dwi Wahyuni Putriana Sriwijianingsih Rizka Dibi Arryanti Saputri Rizka Dibi Arryanti Saputri