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All Journal E-JURNAL AKUNTANSI
Putu Agus Ardiana
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media Putu Ayu Dea Rhizma; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p10

Abstract

This study seeks to examine the rhetorical responses of companies indexed by SRI-Kehati to social and environmental issues as presented in their sustainability reports. Additionally, it aims to compare these responses with those from non-indexed companies and to investigate the correlation between negative media exposure and companies' rhetorical strategies. The study encompasses 60 observations and utilizes both qualitative and quantitative analytical approaches. The findings reveal that companies employ a range of rhetorical strategies to address media exposure concerning social and environmental issues. Moreover, the analysis demonstrates a significant difference in rhetorical responses between companies indexed by SRI-Kehati and those that are not. There is also a notable negative correlation between the extent of negative media exposure and the nature of the companies' rhetorical responses, suggesting that increased negative media attention influences the strategies companies adopt in their sustainability reporting. Keywords: Rhetorical Response; Media Exposure; SRI-Kehati Index.
Minat Mahasiswa Menjadi dan Tidak Menjadi Akuntan Publik Gede Adi Semara Putra; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p04

Abstract

The aim of this research is to find out the factors that differentiate the interests of students of the Bachelor of Accounting Study Program at Udayana University between those who wish and those who do not wish to engage in the public accounting profession based on Maslow's theory of motivation. The study used the census method with a sample of 262 students of the Udayana University Bachelor of Accounting Study Program who participated in the survey. Research data was collected using a questionnaire instrument based on Google Forms which was distributed via social media Line Group class 2015 to 2021. The data collected was then analyzed using discriminant analysis. The results showed that physiological needs and appreciation needs significantly differentiated students' interest in becoming and not becoming public accountants, while safety needs, social needs and self-actualization needs did not significantly differentiate students' interests in becoming and not becoming public accountants. Keywords: Student Interests; Public Accountants; Maslow's Motivation Theory; Discriminant Analysis
Co-Authors Gede Adi Semara Putra Putu Ayu Dea Rhizma