ANALISIS ATAS ELEMEN-ELEMEN PENGUNGKAPAN ATAS PELAPORAN KINERJA DIPERLUAS PADA PERUSAHAAN-PERUSAHAAN PERTAMBANGAN DI INDONESIA

This study aims to examine the practice of voluntary disclosure of companies in Indonesia, especially mining companies in how reporting elements are dislosed based on integrative reporting framework that includes social, environment and intellectual capital performance. This research uses content analysis method with annual report of company as source of research data. The results showed that these firms disclosed only 28% of the total number of reporting elements with emphasis on internal structure (46.67%) and human capital (40%), but very less emphasized external capital related to environmental and social performance (4.56%). Compared to the study conducted by Yongvanich and Guthrie (2005) for mining companies in Australia, there is a similar reporting pattern, but mining companies in Indonesia have lower disclosure rates and less emphasis on environmental performance indicators with only 8% of total incidents.