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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi dan Perpajakan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi dan Bisnis Economics and Digital Business Review International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Jurnal Ilmu Sosial dan Humaniora Center of Economic Students Journal (CSEJ) Business Management Research
Pujangga Abdillah, Pujangga
Accounting Department, University Of Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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SIMULACRA IN SUSTAINABILITY ACCOUNTING: A DECONSTRUCTIVE OF CORPORATE ENVIRONMENTAL REPORTS AS HYPERREALITY Pujangga Abdillah; Lilik Purwanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1439

Abstract

This study investigates how accounting and financial reporting practices are utilized by companies as instruments to build a positive corporate image and secure legitimacy from stakeholders. The research uses a content analysis of the retirement reports of six mining and energy companies in Indonesia. The interpretation of these findings is based on Jean Baudrillard's theory of simulacra. The results reveal that while 96.8 percent of positive sustainability issues were reported, only 30.5 percent of negative issues appeared in the coverage, indicating significant continuity in the presentation of information. From a Baudrillardian perspective, the retirement reports produced by these companies embody four levels of simulacra, suggesting that management accounting plays a central role in shaping these simulacratic representations. Sustainability report deconstruction must be designed and directed to realize sustainable business or sustainable corporation. Narratives related to negative news, not just positive news that should be disclosed.
Co-Authors Adi Suprayitno ARIF RAHMAN Cindy Getah Trisna June Citra Sarasmitha Gunawan, Szabyna Regytha Aura Kusairi Lilik Purwanti Milawati, Shofya Ananda Ria Mennita Saman Saman Sihwahjoeni, Sihwahjoeni Suprapti Suprapti Szabyna Regytha Aura Gunawan Szabyna Regytha x Regytha Aura Gunawan Wulandari, Zulia Selfi Yahya, Raihan Fahrisal