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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Keuangan Indonesia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management
Akhmad Riduwan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

 1 
SIMULACRA DAN RETORIKA DALAM SUSTAINABILITY REPORT: ADAKAH KONTRIBUSI PERAN AKUNTANSI? Akhmad Riduwan; Andayani Andayani
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.2007

Abstract

This study aims to evaluate the extent to which the accounting and sustainability report used by companies as a tool and rhetoric media to build a positive image and gain stakeholders legitimacy. The research is based on sustainability report content analysis from five public companies in Indonesia. Sustainability report content was confirmed by the socio-ecological activities that were actually carried out by the company around the reporting period. The results of the analysis are justified based on the concept of  simulacra from Jean Baurillard, a French philosopher. The results showed that 98.43 percent of positive sustainability issues were disclosed in the sustainability report, but for negative issues, only 12.5 percent were disclosed. In the perspective of Jean Baudrillard's thinking, sustainability report contains four levels of simulacra, in which management accounting has a role in the process of creating simulacra and the development  of rhetoric.Keywords: accounting, sustainability report, simulacra, rhetoric, Jean Baudrillard.
Co-Authors Amelia Mardianti, Amelia Andajani Andajani Andajani Andajani Andajani Andajani Andajani, Andajani Andani, Vinda Ari Andayani Andayani Andayani Andayani Andayani Andayani Ardiansyah, Rendi Arifianto, Agil Nur Atiqoh, Nur Attamimi, Fikri Muhammad Bambang Suryono, Bambang Berliani, Citra Bonaventura Suprapto Budiyanto Budiyanto Budiyanto Budiyanto Damayanti Astika Sari, Damayanti Astika Diah Kusumawardani, Diah Dyastaria, Nathania Putri Elok Vivin Vaidian, Elok Vivin Ernawati Ernawati Eunike Dwimilten, Eunike Farizi, Fauzan Al Fersiani, Ekawati Fidiana, Fidiana Firdausi, Fitria Fransiska Tarasita Asmara Gugus Irianto Heribertus Yudho Warsono Iwan Triyuwono Kusnianingrum, Devi Maria Selcindya Jemparut, Maria Selcindya Novanianto Rendra K.P., Novanianto Novita Ndari Utoyo, Novita Ndari Nur Fadjrih Asyik Nur Handayani Nurizza Arsyi Isnaini Prasetyo, Allan Daddy Pribadiyono Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh RA. Ida Wahyu Esti P., RA. Ida Wahyu Roviqotus Suffah, Roviqotus Rozi, Danu Setiawan, Firman Siana, Anggita Inggit Siska Febriyanti Tri Yunita Sari, Tri Yunita Triastuty, Siska Unti Ludigdo Warsono, Heribertus Yudho Yunika, Zita Zhara Safira, Zhara