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Handi Brata
Universitas Tanjungpura
Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi Multiparadigma

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POLITIK PENAMAAN DALAM PELAPORAN KORPORAT PASCAIMPLEMENTASI INTEGRATED REPORTING Nina Febriana Dosinta; Handi Brata
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.09

Abstract

Abstrak: Politik Penamaan dalam Pelaporan Korporat Pascaimplementasi Integrated Reporting. Penelitian ini bertujuan mengkaji perubahan dan menggali unsur politik pada pelaporan korporat di Indonesia pascaterlaksananya integrated reporting. Penelitian ini menerapkan metode analisis konten kritis pada integrated reporting, annual report, dan sustainability reporting pada beberapa perusahaan tahun 2009-2018. Hasil penelitian menunjukkan terjadi perubahan pelaporan korporat yang bersifat semu. Walau ketiga perusahaan telah berhasil dalam menerapkan integrated reporting dengan kurun waktu 4-7 tahun, tidak menjamin bahwa pengadopsiannya dapat dilakukan secara kontinu. Oleh karena itu, pemegang saham selaku ‘penguasa tertentu’ selayaknya menekan perusahaan untuk menjaga keberlangsungan perusahaan di masa depan. Abstract: Politics of Naming in Corporate Reporting After Integrated Reporting Implementation. This study aims to examine changes and explore the political elements in corporate reporting in Indonesia after the implementation of integrated reporting. This study applies a critical content analysis method in integrated reporting, annual report, and sustainability reporting in several companies in 2009-2018. The results show a pseudo change in corporate reporting. Although all three companies have succeeded in implementing integrated reporting with a span of 4-7 years, it does not guarantee that the adoption can be carried out continuously. Therefore, shareholders as 'certain authorities' should pressure the company to maintain the company's sustainability in the future.
HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? Nina Febriana Dosinta; Handi Brata; Elok Heniwati
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.064 KB) | DOI: 10.18202/jamal.2018.04.9015

Abstract

Abstrak: Haruskah Value Creation Hanya Terdapat pada Integrated Reporting? Penelitian ini bertujuan untuk mengkaji apakah Integrated Reporting (IR) layak dijadikan media tunggal untuk mengungkapkan value creation, atau ada alternatif lain. Penelitian ini menggunakan metode analisis wacana pada pelaporan berkelanjutan beberapa perusahaan di Indonesia. Hasil penelitian menunjukkan bahwa value creation yang merupakan esensi dari IR tidak harus diungkapkan dalam IR. Hal ini disebabkan karena pengungkapan multiple capitals, value creation, dan informasi keberlanjutan tidak hanya diungkapkan dalam IR. Informasi ini juga terdapat dalam annual report dan laporan berkelanjutan pada perusahaan yang tidak menyajikan IR.                                                                                        Abstract: Must Value Creation be Only Included in Integrated Reporting? This research aimed to review whether Integrated Reporting (IR) can became the only medium for disclosing value creation, or there is another alternative. This research used discourse analysis at several companies reporting in Indonesia. The research findings showed that the value creation, that essential in IR, didn’t have to be disclosed in IR. This was due to disclosures of multiple capitals, value creation and sustainability information were not only disclosed in IR. It could be seen in the annual report and sustainability report of the company which doesn’t make IR.
Co-Authors Elok Heniwati Ira Grania Mustika Khristina Yunita Nina Febriana Dosinta Sari Rusmita