Sentiment Analysis Trend on Sustainability Reporting in Indonesia: Evidence from Construction Industry

Journal of Security and Sustainability Issues, Volume 9, No. 3, 2020

8 Pages Posted: 21 Apr 2020

See all articles by Iman Harymawan

Iman Harymawan

Universitas Airlangga

Mohammad Nasih

affiliation not provided to SSRN

Melinda Cahyaning Ratri

Airlangga University

Raden Roro Widya Ningtyas Soeprajitno

Airlangga University

Rohami Shafie

Universiti Utara Malaysia

Date Written: 2019

Abstract

This study examines the tone of language in sustainability report, focusing on the construction industrial sector of companies listed in Indonesian Stock Exchange year 2010 until 2018. This study analyzed 152 sustainability report using sentiment analysis method wrote in python code. This study shows that around 68%-79% of disclosures in sustainability reports show positive sentiment. These results indicate a high level of corporate accountability in the construction industry related to sustainability. This research contributes to stakeholders in making comprehensive decision related to company’s accountability.

Keywords: Sustainability Report, Sentiment Analysis, Construction Sector

JEL Classification: Q01, M10

Suggested Citation

Harymawan, Iman and Nasih, Mohammad and Ratri, Melinda Cahyaning and Soeprajitno, Raden Roro Widya Ningtyas and Shafie, Rohami, Sentiment Analysis Trend on Sustainability Reporting in Indonesia: Evidence from Construction Industry (2019). Journal of Security and Sustainability Issues, Volume 9, No. 3, 2020, Available at SSRN: https://ssrn.com/abstract=3562012

Iman Harymawan (Contact Author)

Universitas Airlangga ( email )

JL. Airlangga no 4
Surabaya, East Java 60286
Indonesia

HOME PAGE: http://www.feb.unair.ac.id

Mohammad Nasih

affiliation not provided to SSRN

Melinda Cahyaning Ratri

Airlangga University ( email )

Jl. Darmawangsa Dalam 2
Surabaya, 60286
Indonesia

Raden Roro Widya Ningtyas Soeprajitno

Airlangga University ( email )

Jl. Darmawangsa Dalam 2
Surabaya, 60286
Indonesia

Rohami Shafie

Universiti Utara Malaysia

Sintok
COLGIS, UUM
Sintok, KY KEDAH DARUL 06010
Malaysia

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