E-Jurnal Akuntansi
Vol. 34 No. 8 (2024)

Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media

Putu Ayu Dea Rhizma (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Putu Agus Ardiana (Faculty of Economics and Business, Universitas Udayana, Indonesia)



Article Info

Publish Date
03 Aug 2026

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 ofthe companies' rhetorical responses, suggesting that increased negative media attention influences the strategies companies adopt in their sustainability reporting.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...