Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akademi Akuntansi (JAA)
Lala Anggun Putri Wandira
Fakultas Ekonomi dan Bisnis, Universitas Negeri Malang, Malang, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Strategi Retorika Naratif Laporan Keberlanjutan Perusahaan Pertambangan Lala Anggun Putri Wandira; Sri Pujiningsih
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.28842

Abstract

Purpose: to explore sustainability disclosures based on GRI and identify the narrative rhetoric of sustainability reports in coal mining companies in Indonesia. Methodology/approach: content analysis method was used to identify 9 mining company sustainability reports during 3 years of observation. Data analysis through tracing the conformity of disclosures with GRI standards and identifying Aristotle's rhetoric, namely ethos, pathos and logos. Findings: (environmental disclosure indicators are the most reported and the logos narrative rhetoric strategy is the most used in coal mining companies' sustainability reports.Practical and Theoretical contribution/Originality: mining companies can use GRI and Aristotelian rhetorical strategies. This research enriches the study of narrative accounting from the perspective of Aristotle's rhetorical theory Research Limitation: the sample is limited to coal mining companies.
Co-Authors Sri Pujiningsih