PENGEJAWANTAHAN PENGUNGKAPAN MULTIPLE CAPITALS DAN VALUE CREATION: KAJIAN WACANA PRAKTIK INTEGRATED REPORTING

Nina Febriana Dosinta, Handi Brata, Elok Heniwati

Abstract


Abstrak: Pengejawantahan Pengungkapan Multiple Capitals dan Value Creation: Kajian Wacana Praktik Integrated Reporting. Tujuan penelitian ini mengeksplorasi pengungkapan multiple capitals dan value creation pada praktik perusahaan yang menyajikan pelaporan dalam bentuk Integrated Reporting (IR). Penelitian ini menerapkan metode kualitatif dengan paradigma interpretif melalui analisis wacana. Validitas penelitian ini dilakukan dengan triangulation of data antara IR dan press releases. Hasil penelitian menunjukkan bahwa perusahaan menerapkan pelaporan dalam bentuk IR dengan melekatkan pengungkapan multiple capitals dan value creation. Pengejawantahan pengungkapan multiple capitals dan value creation dalam praktik IR, secara substansi memberi nilai tambah IR di PT Elnusa, PT Pertamina EP dan PT Timah selama tiga tahun terakhir.

 

Abstract: The Embodiment of the Disclosure of Multiple Capitals and Value Creation: A Discourse Study on practice of integrated reporting. The purpose of this research is to explore the disclosure of multiple capitals and value creation on corporate practices of reporting in the form of Integrated Reporting (IR). This research used qualitative method in the interpretive paradigm through discourse analysis. The validity of this study was conducted with triangulation of data between IR and press releases. The research findings showed that the companies have implemented IR in their reports by embedding of the disclosure of multiple capitals and value creation in IR practice, substantially, has given value added in of IR in PT Elnusa, PT Pertamina EP and PT Timah in the last three years.


Keywords


Integrated Reporting; multiple capitals; value creation

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