VERACITY DALAM PELAPORAN NONKEUANGAN PROYEK KOMUNITAS

Elok Heniwati, Helisa Noviarty, Rusliyawati Rusliyawati

Abstract


Abstrak: Veracity dalam Pelaporan Nonkeuangan Proyek Komunitas. Penelitian ini berupaya untuk mengevaluasi realitas pengungkapan tentang pelibatan masyarakat. Metode yang digunakan adalah semiotika Greimas. Hasil penelitian menunjukkan bahwa hanya beberapa perusahaan saja yang melaporkan keterlibatannya pada proyek-proyek komunitas. Sebagian besar laporan menyajian rincian tentang amal kebajikan secara detil, yang secara ontologi dipertimbangkan sebagai meragukan dan tidak nyata. Oleh karena itu, keterlibatan manajemen puncak sangat penting dalam menyiapkan laporan sosial untuk memastikan kualitas dan keandalannya. Selain itu, auditor perlu meningkatkan kredibilitas laporan sosial dan lingkungan khususnya terkait dengan keabsahan informasi nonkeuangan.

 

Abstract: Veracity in Community Project Non-financial Reporting. This study sought to evaluate the reality of disclosure about community involvement. The method used was Greimas semiotics. The results showed that only a few companies reported their involvement in community projects. Most of the reports provided details about good deeds in detail, which was ontologically considered dubious and unreal. Therefore, the involvement of top management was very important in preparing social reports to ensure their quality and reliability. In addition, auditors needed to increase the credibility of social and environmental reports, especially in relation to the validity of non-financial information.


Keywords


akurasi pelaporan; informasi akuntansi; informasi nonkeuangan; status ontologi

Full Text:

PDF

References


Adler, R., Mansi, M., Pandey, R., & Stringer, C. (2017). United Nations Decade on Biodiversity: A Study of the Reporting Practices of the Australian Mining Industry. Accounting, Auditing and Accountability Journal, 30(8), 1711–1745. https://doi.org/10.1108/AAAJ-04-2015-2028

Aguinis, H., & Edwards, J. R. (2014). Methodological Wishes for the Next Decade and How to Make Wishes Come True. Journal of Management Studies, 51(1), 143–174. https://doi.org/10.1111/joms.12058

Albu, O. B., & Flyverbom, M. (2016). Organizational Transparency: Conditions, and Consequences. Business & Society, 58(2), 268-297. https://doi.org/10.1177/0007650316659851

Alexander, D., Brébisson, H. D., Circa, C., Eberhartinger, E., Fasiello, R., Grottke, M., & Krasodomska, J. (2018). Philosophy of Language and Accounting. Accounting, Auditing and Accountability Journal, 31(7), 1957–1980. https://doi.org/10.1108/AAAJ-06-2017-2979

Armistead, T. W. (2012). The Detection of Deception by Linguistic Means: Unresolved Issues of Validity, Usefulness and Epistemology. Policing, 35(2), 304–326. https://doi.org/10.1108/13639511211230075

Boiral, O. (2013). Sustainability Reports as Simulacra? A Counter-Account of A and A+ GRI Reports. Accounting, Auditing & Accountability Journal, 26(7), 1036–1071. https://doi.org/10.1108/AAAJ-04-2012-00998

Burritt, R. L., & Schaltegger, S. (2010). Sustainability Accounting and Reporting: Fad or Trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144

Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2015). CSR Disclosure: The More Things Change…? Accounting, Auditing and Accountability Journal, 28(1), 14–35. https://doi.org/10.1108/AAAJ-12-2013-1549

Chong, S., Narayan, A. K., & Ali, I. (2019). Photographs Depicting CSR: Captured Reality or Creative Illusion? Pacific Accounting Review, 31(3), 313-335. https://doi.org/10.1108/PAR-10-2017-0086

Cooren, F. (2020). A Communicative Constitutive Perspective on Corporate Social Responsibility: Ventriloquism, Undecidability, and Surprisability. Business and Society, 59(1), 175–197. https://doi.org/10.1177/0007650318791780

Coronado, G., & Fallon, W. (2011). Using Hypertext Ethnography to Understand Corporate‐Stakeholder Relations in CSR. Social Responsibility Journal, 7(1), 87-103. https://doi.org/10.1108/17471111111114567

Crane, A., & Glozer, S. (2016). Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges. Journal of Management Studies, 53(7), 1223–1252. https://doi.org/10.1111/joms.12196

D’Northwood, G. (2017). BP Plc 2010 – A Case of Linguistic Legitimation? Journal of Applied Accounting Research, 18(4), 480–495. https://doi.org/10.1108/JAAR-02-2016-0022

Davison, J. (2011). Barthesian Perspectives on Accounting Communication and Visual Images of Professional Accountancy. Accounting, Auditing and Accountability Journal, 24(2), 250–283. https://doi.org/10.1108/09513571111100708

Davison, J. (2014). Visual Rhetoric and the Case of Intellectual Capital. Accounting, Organizations and Society, 39(1), 20–37. https://doi.org/10.1016/j.aos.2014.01.001

Dosinta, N. F., & Brata, H. (2020). Politik Penamaan dalam Pelaporan Korporat Pascaimplementasi Integrated Reporting. Jurnal Akuntansi Multiparadigma, 11(1), 138-158. https://doi.org/10.21776/ub.jamal.2020.11.1.09

Evans, D. M. (2020). After Practice? Material Semiotic Approaches to Consumption and Economy. Cultural Sociology, 14(4), 340-356. https://doi.org/10.1177/1749975520923521

Fauré, B., Cooren, F., & Matte, F. (2019). To Speak or Not to Speak the Language of Numbers: Accounting as Ventriloquism. Accounting, Auditing & Accountability Journal, 32(1), 337–361. https://doi.org/10.1108/AAAJ-07-2017-3013

Feix, A., & Philippe, D. (2020). Unpacking the Narrative Decontestation of CSR: Aspiration for Change or Defense of the Status Quo? Business and Society, 59(1), 129–174. https://doi.org/10.1177/0007650318816434

Freire, N. A. (2014). When Luxury Advertising Adds the Identitary Values of Luxury: A Semiotic Analysis. Journal of Business Research, 67(12), 2666–2675. https://doi.org/10.1016/j.jbusres.2014.04.004

Freire, N. A., & Loussaïef, L. (2018). When Advertising Highlights the Binomial Identity Values of Luxury and CSR Principles: The Examples of Louis Vuitton and Hermès. Corporate Social Responsibility and Environmental Management, 25(4), 565-582. https://doi.org/10.1002/csr.1479

Gaudêncio, A. M. S. (2020). Rationality and/as Reasonableness within Formal-Theoretical and Practical-Dialectical Approaches to Adjudication: Semiotic and Normative Perspectives. International Journal for the Semiotics of Law, 33(4), 1033-1041. https://doi.org/10.1007/s11196-020-09755-0

Greimas, A. J. (1966). Structural Semantics: An Attempt at a Method. University of Nebraska Press

Greimas, A. J., & Courtés, J. (1982). Semiotics and Language: An Analytical Dictionary. Indiana University Press.

Hayoun, S. (2018). The Semio-Logic of Financial Accounting: A Non-Essentialist Conceptualisation of the IFRS Balance Sheet. Accounting, Auditing & Accountability Journal, 31(7), 2055–2082. https://doi.org/10.1108/AAAJ-06-2017-2977

Hébert, L. (2011). Tools for Text and Image Analysis: An Introduction to Applied Semiotics. Routledge

Hooks, J., & Staden, C. J. V. (2011). Evaluating Environmental Disclosures: The Relationship between Quality and Extent Measures. The British Accounting Review, 43(3), 200–2013. https://doi.org/10.1016/j.bar.2011.06.005

Ivanova-Gongne, M., & Lång, S. (2019). The Drama of Corporate Social Responsibility Communication. Critical Perspectives on International Business, 16(3), 233-258. https://doi.org/10.1108/cpoib-12-2017-0094

Joutsenvirta, M., & Uusitalo, L. (2010). Cultural Competences: An Important Resource in the Industry-NGO Dialog. Journal of Business Ethics, 91(3), 379–390. https://doi.org/10.1007/s10551-009-0089-x

Kanonge, D. M., & Jordaan, P. J. (2014). On the Role of Susanna in Susanna: A Greimassian Contribution. HTS Theological Studies, 70(3), 1–7. https://doi.org/10.4102/hts.v70i3.1971

Keršyte, N. (2017). Rethinking Ideology: Greimas's Semiotics, Neomarxism, and Cultural Anthropology. Semiotica, 2017(219), 485-509. https://doi.org/10.1515/sem-2017-0128

Lång, S., & Ivanova-Gongne, M. (2019). CSR Communication in Stakeholder Networks: A Semiotic Perspective. Baltic Journal of Management. https://doi.org/10.1108/BJM-08-2017-0262

Lauesen, L. M. (2014). How Well are Water Companies Engaged in CSR? A Critical Cross-Geographical Discourse Analysis. Social Responsibility Journal, 10(1), 115-136. https://doi.org/10.1108/SRJ-11-2011-0099

Lee, T. H. (2020). Exploring the Explicitness, Salience of Ethics and Transparency of Messages in Social Reports: A Cross-National Longitudinal Content Analysis from an Institutional Perspective. Corporate Communications, 26(2), 279-295. https://doi.org/10.1108/CCIJ-04-2020-0071

Leipämaa-Leskinen, H., Syrjälä, H., & Jaskari, M. (2018). A Semiotic Analysis on Cultural Meanings of Eating Horsemeat. Qualitative Market Research, 21(3), 337-352. https://doi.org/10.1108/QMR-12-2016-0126

Liu, C., Cheong, C. S., & Zurbruegg, R. (2020). Rhetoric, Reality, and Reputation: Do CSR and Political Lobbying Protect Shareholder Wealth Against Environmental Lawsuits? Journal of Financial and Quantitative Analysis, 55(2), 679-706. https://doi.org/10.1017/S0022109019000073

Maier, C. D., & Ravazzani, S. (2019). Bridging Diversity Management and CSR in Online External Communication. Corporate Communications: An International Journal, 24(2), 269-286. https://doi.org/10.1108/CCIJ-01-2018-0015

Marcelli, M. (2020). Double Articulation in Linguistics, Semiotics, Theory of Arts and Philosophy. Jazykovedny Casopis, 71(2), 157-166. https://doi.org/10.2478/jazcas-2020-0019

Mendini, M., Pizzetti, M., & Peter, P.C. (2019). Social Food Pleasure: When Sharing Offline, Online and for Society Promotes Pleasurable and Healthy Food Experiences and Well-Being. Qualitative Market Research, 22(4), 544-556. https://doi.org/10.1108/QMR-06-2018-0067

Modell, S. (2015). Making Institutional Accounting Research Critical: Dead End or New Beginning? Accounting, Auditing and Accountability Journal, 28(5), 773–808. https://doi.org/10.1108/AAAJ-09-2013-1457

Modell, S. (2019). For structure: A Critical Realist Critique of the Use of Actor-Network Theory in Critical Accounting Research. Accounting, Auditing and Accountability Journal, 33(3), 621-640. https://doi.org/10.1108/AAAJ-01-2019-3863

Norreklit, H., Raffnsoe-Moller, M., & Mitchell, F. (2016). A Pragmatic Constructivist Approach to Accounting Practice and Research. Qualitative Research in Accounting and Management, 13(3), 266–277. https://doi.org/10.1108/QRAM-05-2016-0039

Penttilä, V. (2020). Aspirational Talk in Strategy Texts: A Longitudinal Case Study of Strategic Episodes in Corporate Social Responsibility Communication. Business and Society, 59(1), 67–97. https://doi.org/10.1177/0007650319825825

Picard, C. F., Durocher, S., & Gendron, Y. (2014). From Meticulous Professionals to Superheroes of the Business World. Accounting, Auditing & Accountability Journal, 27(1), 73–118. https://doi.org/10.1108/AAAJ-09-2012-1087

Pisani, N., Kourula, A., Kolk, A., & Meijer, R. (2017). How Global is International CSR Research? Insights and Recommendations from a Systematic Review. Journal of World Business, 52(5), 591–614. https://doi.org/10.1016/j.jwb.2017.05.003

PT Aneka Tambang, Tbk. (2012). Laporan Tahunan Tahun 2012. https://www.antam.com/downloads/annual-report-2012

PT Aneka Tambang, Tbk. (2015). Laporan Tahunan Tahun 2015. https://www.antam.com/downloads/annual-report-2015

PT Aneka Tambang, Tbk. (2017). Laporan Tahunan Tahun 2017. https://www.antam.com/downloads/annual-report-2017

PT Gudang Garam, Tbk. (2012). Laporan Tahunan 2012. https://www.gudanggaramtbk.com/media/uploads/files/GG_Annual_Report_2012.pdf

PT Gudang Garam, Tbk. (2018). Laporan Tahunan 2018. https://www.gudanggaramtbk.com/media/uploads/files/GG_Annual_Report_2018.pdf

PT Semen Indonesia (Persero), Tbk. (2012). Laporan Tahunan 2012. https://sig.id//wp-content/uploads/2020/02/Annual-Report-2012.pdf

PT Semen Indonesia (Persero), Tbk. (2018). Laporan Tahunan 2018. https://sig.id//wp-content/uploads/2020/02/Annual-Report-2018.pdf

Rajandran, K. (2018). Multisemiotic Interaction: The CEO and Stakeholders in Malaysian CEO Statements. Corporate Communications: An International Journal, 23(3), 392–404. https://doi.org/10.1108/CCIJ-03-2016-0025

Riduwan, A., & Andayani. (2019). Prinsip “Jancukan” dalam Akuntansi dan Pelaporan Keuangan. Jurnal Akuntansi Multiparadigma, 10(30), 379–398. https://doi.org/10.18202/jamal.2019.08.10022

Rodrigue, M. (2014). Contrasting Realities: Corporate Environmental Disclosure and Stakeholder-Released Information. Accounting, Auditing and Accountability Journal, 27(1), 119–149. https://doi.org/10.1108/AAAJ-04-2013-1305

Roux, A. L., Bobrie, F., & Thébault, M. (2016). A Typology of Brand Counterfeiting and Imitation based on a Semiotic Approach. Journal of Business Research, 69(1), 349–356. https://doi.org/10.1016/j.jbusres.2015.08.007

Rudyanto, A. (2019). Mimetic Isomorphism as a Reason for Preparing Sustainability Report. Jurnal Akuntansi Multiparadigma, 10(3), 433-447. https://doi.org/10.21776/ub.jamal.2019.10.3.25

Russell, S., Milne, M. J., & Dey, C. (2017). Accounts of Nature and the Nature of Accounts: Critical Reflections on Environmental Accounting and Propositions for Ecologically Informed Accounting. Accounting, Auditing and Accountability Journal, 30(7), 1426–1458. https://doi.org/10.1108/AAAJ-07-2017-3010

Rutherford, B. A. (2018). Narrating the Narrative Turn in Narrative Accounting Research: Scholarly Knowledge Development or Flat Science ? Meditari Accountancy Research, 26(1), 13–43. https://doi.org/10.1108/MEDAR-04-2017-0139

Schneider, A. (2020). Bound to Fail? Exploring the Systemic Pathologies of CSR and Their Implications for CSR Research. Business and Society, 59(7), 1303-1338. https://doi.org/10.1177/0007650319856616

Shackell, C. (2019). Finite Semiotics: Cognitive Sets, Semiotic Vectors, and Semiosic Oscillation. Semiotica, 2019(229), 211-235. https://doi.org/10.1515/sem-2017-0127

Stables, A. (2019). Semiotics and Transitionalist Pragmatism. Journal of Philosophy of Education, 53(4), 773-787. https://doi.org/10.1111/1467-9752.12402

Steensen, K. Q., & Villadsen, K. (2020). From Social Gospel to CSR: Was Corporate Social Responsibility Ever Radical? Organization, 27(6), 924-942. https://doi.org/10.1177/1350508419877611

Thellefsen, M. M., Thellefsen, T., & Sørensen, B. (2018). Information as Signs: A Semiotic Analysis of the Information Concept, Determining Its Ontological and Epistemological Foundations. Journal of Documentation, 74(2), 372–382. https://doi.org/10.1108/JD-05-2017-0078

Totanan, C., & Paranoan, N. (2018). Going Concernd dalam Metafora Ondel-Ondel. Jurnal Akuntansi Multiparadigma, 9(1), 87-105. https://doi.org/10.18202/jamal.2018.04.9006

Tullio, P. D., Valentinetti, D., Nielsen, C., & Rea, M. A. (2019). In Search of Legitimacy: A Semiotic Analysis of Business Model Disclosure Practices. Meditari Accountancy Research, 28(5), 863-887. https://doi.org/10.1108/MEDAR-02-2019-0449

Vargas-Iglesias, J. J. (2019). Semiotic and discursive Consequences of the Cybertextual Condition: The Case of Tragedy. Semiotica, 2019(229), 329-352. https://doi.org/10.1515/sem-2017-0114

Winkler, P., Etter, M., & Castelló, I. (2020). Vicious and Virtuous Circles of Aspirational Talk: From Self-Persuasive to Agonistic CSR Rhetoric. Business and Society, 59(1), 98-128. https://doi.org/10.1177/0007650319825758

Yekini, K. C., & Jallow, K. (2012). Corporate Community Involvement Disclosures in Annual Report: A Measure of Corporate Community Development or a Signal of CSR Observance? Sustainability Accounting, Management and Policy Journal, 3(1), 7–32. https://doi.org/https://doi.org/10.1108/20408021211223534

Yekini, K. C., Omoteso, K., & Adegbite, E. (2019). CSR Communication Research: A Theoretical- Perspective from Semiotics. Business & Society, 58(4), 1–33. https://doi.org/10.1177/0007650319843623




DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.36

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.