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"Skripsi ini bertujuan untuk mengevaluasi tingkat pengungkapan keberlanjutan pada PT ITDC berdasarkan SEOJK 16. Penelitan ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Dengan menggunakan data sekunder dan teknik analisis isi, penelitian ini menganalisis pengungkapan informasi keberlanjutan PT ITDC berdasarkan laporan tahunan yang diterbitkan oleh ITDC untuk periode 2021 dengan menggunakan pedoman penyusunan laporan keberlanjutan SEOJK 16. Hasil penelitian ini menunjukkan sebagian besar informasi yang diungkapkan oleh perusahaan dalam laporan tahunannya sudah cukup sesuai dengan SEOJK 16 dengan persentase pengungkapan sebesar 77%.

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This study aims to evaluate the level of sustainability disclosure of PT ITDC based on SEOJK 16. This study is a descriptive qualitative research with case study approach. By using secondary data and content analysis technique, this study analyzed the disclosure of sustainability information of PT ITDC based on the published annual report for the year 2021 using the sustainability reporting guidance of SEOJK 16. The result shows that the level of sustainability disclosure of the company’s annual report based on SEOJK 16 considered appropriate enough with 77% disclosure percentage."

"Penerbangan Qantas adalah maskapai domestik dan internasional terbesar di Australia. Bisnis utama dari perusahan ini adalah transportasi untuk pelanggan menggunakan 2 merek komplementer-Qantas dan JetStar, Perusahaan ini ditemujan pada 1920 dan kantor pusatnya berlokasi di Sydney. Dalam studi kasus ini, saya akan mejelaskan mengenai Laporan Keuangan dari Qantas untuk tahun 2018, mengenai keikutsertaan dari manajemen/direktur, dan pengaruh mereka pada perusahhan. dalam laporan ini juga akan dijelaskan mengenai rangkuman dari kode etik Qantas. lebih lanjur, akan juga dijelaskan tentang kasus yang melibatkan pelanggaran atas kode etik perusahaan tersebut dan sistem informasi. Terakhir, saya akan menjelaskan mengenai CSR dari perusahaan tersebut.Qantas Airways is Australia`s Largest Domestic and International airline. The main business is the transportation of customers using two complementary airline brands - Qantas and JetStar. It founded in 1920 and its head quarter is in Sydney. in this case study I will elaborate the Qantas`s 2018 Annual Report, what are the involement of the management/director, The influence that they have for companies. I will also discus about the summary of the code of ethics in Qantas. Furthermore, this essay will also explain about the cases in Qantas regarding breach of its own code of ethics and information system. Lastly, i will discuss about CSR of the company."

"One principle of corporate governance is disclosure and transparancy. This principle stipulates that relevant and reliable disclosure is made on all material matters regarding the corporation. By applying this principle, information asymmetry can be reduced and thus negative consequences of adverse selection and moral hazard problems can be minimized. This paper assesses the extent of regulation on disclosure in Indonesia and reviews the evidence on the disclosure level among publicly listed companies in Indonesia. In Indonesia private mechanisme to control the negative consequences of information asymmetry is not effective since the role of board of directors/commissioners and banks/creditors is minimum in monitoring the firms actions. Further, the capital and labor markets are not well developed. Without proper regulation, the amount of information produced by these companies, as expected, is inadequate. In recent years, there has been significant improvement in the regulation of disclosure in Indonesia. Badan Pengawas Pasar Modal (Capital Market Monitoring Agency) has issued a number of rules that enforce disclosur and that protect the interest of minority shareholders. The accounting standards area harmonized with the international accounting standards while the due process in preparing the standards has been intensified. Empirical evidences, however, find that in general the disclosure level among publicity listed companies in Indonesia is low. Even for mandatory disclosure, the compliance rate is not satisfactory. This low level of disclosure despite the enhancement of disclosure requirement by the regulating bodies suggests that the enforcement of the regulation needs to be improved. The paper concludes with some policy recommendations to improve the disclosure level in Indonesia "

"One principle of corporate governance is disclosure and transparancy. This principle stipulates that reliable disclosure is made on all material matters regarding the corporation. By applying this principle, information asymmetry can be reduced and thus negative consequences of adverse selection and moral hazard problems can minimized. This paper assesses the extent of regulation on disclosure in Indonesia and reviews the evidence on the disclosure level among publicity listed companies in Indonesia. In Indonesia, private mechanism to control the negative consequences on information asymemetry is not effective since the roe of board of directors / commissioners and banks / creditors is minimum in monitoring the firms' actions. Further the capital and labor markets are not well developed. Without proper regulation the amount of information produced by these companies as expected is in adwquate. In recent years, there has been significant improvement in the regulation of disclosure in Indonesia. Badan Pengawas Pasar Modal (Capital Market Monitoring Agency) has issued a number of rules that enforce disclosure and that protect the interest of minority shareholers. The accounting standards are harmonized with the international Accounting Standards while the due process in preparing the standards has been intensified. Empirical evidences, however, find that in general the disclosure level among publicitu listed companies in Indonesia is low. Even for mandatory disclosure, the compliance rate is not satisfactory. This low level of disclosure despite the enhancement of disclosure requirement by the regulating bodies suggests that the enforcement of the disclosure requirements by the regulating bodies suggests that the enforcement of the regulations needs to be improves. The paper concludes with some policy recommendations to improve the disclosure level in Indonesia. "