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All Journal Akuisisi : Jurnal Akuntansi
Singgih Bayu Indra Hermawan
Universitas Internasional Batam
Economics, Econometrics & Finance

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Paradox of Corporate Social Responsibility and Sustainability Singgih Bayu Indra Hermawan; Sari Dewi; Erizal Wibisono Santoso
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2910

Abstract

This research aims to interpret paradox of Corporate Social Responsibility through the annual and sustainability reports of PT Sat Nusapersada Tbk This study uses a strict reading method as data collection technique and reinterpretation as data analysis. The findings of this study are the existence of paradox behind the sustainability report. The paradox is in the form of a meaning that has another meaning. Therefore, this clashes with several indications of the report’s objectives. The theoretical implication is that Psychoanalysis can be used as a technical analysis seen from the seriousness of the company in reporting its annual and sustainability reports. This has an impact in practice, can assist auditors in carrying out their duties through the language written in their reports. The novelty is relationship between accounting and Žižekian Psychoanalysis in the results of this research, thus forming a new uniqueness.
Co-Authors Erizal Wibisono Santoso Sari Dewi