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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) MBIA jurnal syntax admiration VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Jurnal Akuntansi dan Keuangan Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Helisa Noviarty
Universitas Tanjungpura
Religion Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
VERACITY DALAM PELAPORAN NONKEUANGAN PROYEK KOMUNITAS Elok Heniwati; Helisa Noviarty; Rusliyawati Rusliyawati
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.36

Abstract

Abstrak: Veracity dalam Pelaporan Nonkeuangan Proyek Komunitas. Penelitian ini berupaya untuk mengevaluasi realitas pengungkapan tentang pelibatan masyarakat. Metode yang digunakan adalah semiotika Greimas. Hasil penelitian menunjukkan bahwa hanya beberapa perusahaan saja yang melaporkan keterlibatannya pada proyek-proyek komunitas. Sebagian besar laporan menyajian rincian tentang amal kebajikan secara detil, yang secara ontologi dipertimbangkan sebagai meragukan dan tidak nyata. Oleh karena itu, keterlibatan manajemen puncak sangat penting dalam menyiapkan laporan sosial untuk memastikan kualitas dan keandalannya. Selain itu, auditor perlu meningkatkan kredibilitas laporan sosial dan lingkungan khususnya terkait dengan keabsahan informasi nonkeuangan. Abstract: Veracity in Community Project Non-financial Reporting. This study sought to evaluate the reality of disclosure about community involvement. The method used was Greimas semiotics. The results showed that only a few companies reported their involvement in community projects. Most of the reports provided details about good deeds in detail, which was ontologically considered dubious and unreal. Therefore, the involvement of top management was very important in preparing social reports to ensure their quality and reliability. In addition, auditors needed to increase the credibility of social and environmental reports, especially in relation to the validity of non-financial information.
Co-Authors Aldric Randy Asada Tjondro Ayu Puspitasari Elok Heniwati Elvina Lim Fera Damayanti Gita Desyana Haryono Haryono Muhammad Fahmi Muhammad Irvan Hakim Muhsin Nabil Zuhdi Pambudi Setyadi Rici Marini Rusliyawati, Rusliyawati Ryan Aprianto Sekar Rika Namira Anjani Syarif M. Helmi