Akuisisi : Jurnal Akuntansi
Vol. 22 No. 1 (2026)

Paradox of Corporate Social Responsibility and Sustainability

Singgih Bayu Indra Hermawan (Universitas Internasional Batam)
Sari Dewi (Universitas Internasional Batam)
Erizal Wibisono Santoso (Universitas Internasional Batam)



Article Info

Publish Date
30 Apr 2026

Abstract

This research aims to interpret paradox of Corporate Social Responsibility through the annual and sustainability reports of PT Sat Nusapersada Tbk This study uses a strict reading method as data collection technique and reinterpretation as data analysis. The findings of this study are the existence of paradox behind the sustainability report. The paradox is in the form of a meaning that has another meaning. Therefore, this clashes with several indications of the report’s objectives. The theoretical implication is that Psychoanalysis can be used as a technical analysis seen from the seriousness of the company in reporting its annual and sustainability reports. This has an impact in practice, can assist auditors in carrying out their duties through the language written in their reports. The novelty is relationship between accounting and Žižekian Psychoanalysis in the results of this research, thus forming a new uniqueness.

Copyrights © 2026






Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...