POLITIK PENAMAAN DALAM PELAPORAN KORPORAT PASCAIMPLEMENTASI INTEGRATED REPORTING

Nina Febriana Dosinta, Handi Brata

Abstract


Abstrak: Politik Penamaan dalam Pelaporan Korporat Pascaimplementasi Integrated Reporting. Penelitian ini bertujuan mengkaji perubahan dan menggali unsur politik pada pelaporan korporat di Indonesia pascaterlaksananya integrated reporting. Penelitian ini menerapkan metode analisis konten kritis pada integrated reporting, annual report, dan sustainability reporting pada beberapa perusahaan tahun 2009-2018. Hasil penelitian menunjukkan terjadi perubahan pelaporan korporat yang bersifat semu. Walau ketiga perusahaan telah berhasil dalam menerapkan integrated reporting dengan kurun waktu 4-7 tahun, tidak menjamin bahwa pengadopsiannya dapat dilakukan secara kontinu. Oleh karena itu, pemegang saham selaku ‘penguasa tertentu’ selayaknya menekan perusahaan untuk menjaga keberlangsungan perusahaan di masa depan.

 

Abstract: Politics of Naming in Corporate Reporting After Integrated Reporting Implementation. This study aims to examine changes and explore the political elements in corporate reporting in Indonesia after the implementation of integrated reporting. This study applies a critical content analysis method in integrated reporting, annual report, and sustainability reporting in several companies in 2009-2018. The results show a pseudo change in corporate reporting. Although all three companies have succeeded in implementing integrated reporting with a span of 4-7 years, it does not guarantee that the adoption can be carried out continuously. Therefore, shareholders as 'certain authorities' should pressure the company to maintain the company's sustainability in the future.


Keywords


integrated reporting; korporat; pelaporan; perubahan semu

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.1.09

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