Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media
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 of the companies' rhetorical responses, suggesting that increased negative media attention influences the strategies companies adopt in their sustainability reporting.
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References
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Arikarsita, N. W., & Wirakusuma, M. G. (2020). Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 30(12), 3096–3109. https://doi.org/10.24843/eja.2020.v30.i12.p08
Arora, M. P., & Lodhia, S. (2017). The BP Gulf of Mexico Oil Spill: Exploring The Link Between Social And Environmental Disclosures And Reputation Risk Management. Journal of Cleaner Production, 140(P3), 1287–1297. https://doi.org/10.1016/j.jclepro.2016.10.027
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Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Cipto, H., & Khairina. (2022, June 29). Kalah di Pengadilan, BNI Makassar Dituntut Ganti Depsito Nasabah Hilang Rp 65 M. Kompas.Com. https://makassar.kompas.com/read/2022/06/29/210839878/kalah-di-pengadilan-bni-makassar-dituntut-ganti-deposito-nasabah-hilang-rp?page=all
Dewi, V. I., & Oriana, F. (2014). Indeks SRI-Kehati dan Reaksi Harga Saham Emiten Terhadap Pengumuman Indeks SRI-Kehati (Studi Kasus pada Indeks SRI-Kehati). https://journal.unpar.ac.id/index.php/Sosial/article/view/1225
Dhamayanti, Y., Restuningdiah, N., & Sunaryanto. (2022). Content Analysis: Sustainability Report At PT Unilever Indonesia Tbk. International Journal Of Humanities Education And Social Sciences, 2(1), 337–341. https://doi.org/10.55227/ijhess.v2i1.236
Djaya Atmadja, G. B., Irmadariyani, R., & Wulandari, N. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia). E-Journal Ekonomi Bisnis Dan Akuntansi, 6(1), 127–134. https://doi.org/10.19184/ejeba.v6i2.11156
Fikri, M. A. A. (2023). Kinerja Investasi Saham Berkelanjutan Indeks Sri Kehati Dengan Metode Sharpe. Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya, 2(2), 114–118. https://doi.org/10.47233/jppisb.v2i1.708
Hapsari, M. D. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi, 4(1), 65–72. https://doi.org/10.30640/akuntansi45.v4i1.724
Heriyanto, Kewal, S. S., & Bernandus, Y. A. P. (2019). Socially Resposible Investing (SRI) dan Kinerja Saham. Jurnal Nominal, 8(2), 194–208. https://doi.org/10.21831/nominal.v8i2.26698
Kholmi, M., & Nafiza, S. A. (2022). Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2019 ). Reviu Akuntansi Dan Bisnis Indonesia, 6(1), 142–154. https://doi.org/10.18196/rabin.v6i1.12998
Kusumawati, E., & Warastuti, Y. (2020). Perbedaan Kinerja Keuangan dan Kinerja Pasar Perusahaan Indeks Sri-Kehati dengan Perusahaan Non Indeks Sri-Kehati Periode 2015-2017. Jurnal Akuntansi Bisnis, 18(2), 184–196. https://journal.unika.ac.id/index.php/jab/article/view/2841
Kuzey, C., & Uyar, A. (2017). Determinants of Sustainability Reporting and Its Impact on Firm Value: Evidence from The Emerging Market of Turkey. Journal of Cleaner Production, 143(2), 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153
Lahay, S. (2023, April). Menanti Aksi Pemerintah Selesaikan Persoalan Kebun Sawit Astra Agro Lestari. MONGABAY. https://www.mongabay.co.id/2023/04/13/menanti-aksi-pemerintah-selesaikan-persoalan-kebun-sawit-astra-agro-lestari/
Laine, M. (2009). Ensuring Legitimacy Through Rhetorical Changes?: A Longitudinal Interpretation of The Environmental Disclosures of a Leading Finnish Chemical Company. Accounting, Auditing and Accountability Journal, 22(7), 1029–1054. https://doi.org/10.1108/09513570910987367
Lauzen, M. M. (2016). Image repair: A case study of Thierry Frémaux and the Cannes Film Festival. Public Relations Review, 42(1), 170–175. https://doi.org/10.1016/j.pubrev.2015.11.002
Nakao, Y., Kokubu, K., & Nishitani, K. (2019). Do Sustainability Reports Strategically Employ Rhetorical Tone ? : An Evidence From Japan. Business Administration Kobe University, 1(1). https://www.b.kobe-u.ac.jp/papers_files/2019_01.pdf
Oliveira, M. G. de, Azevedo, G., & Oliveira, J. (2021). The relationship Between The Company’s Value and The Tone of The Risk-Related Narratives: The Case of Portugal. Economies, 9(70), 1–28. https://doi.org/10.3390/economies9020070
Pástor, Ľ., Stambaugh, R. F., & Taylor, L. A. (2021). Sustainable Investing in Equilibrium. Journal of Financial Economics, 142(2), 550–571. https://doi.org/10.1016/j.jfineco.2020.12.011
Permatasari, M. P., & Setyastrini, N. L. P. (2019). Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Di Negara Maju Dan Berkembang Bukti Empiris Teori Legitimasi dan Teori Stakeholder. Jurnal Akuntansi Dan Perpajakan, 5(1), 29–43. https://doi.org/10.26905/ap.v5i1.2559
Purnomo, M. M. (2021). Pengaruh Media Exposure, Sensitivitas Industri, dan Growth Terhadap Corporate Social Responsibility Disclosure. Parsimonia, 8(1), 27–41. https://jurnal.machung.ac.id/index.php/parsimonia/article/view/515
Putri, K. Y. S., Putra, W. E., & Yetti, S. (2023). The Influence of Corporate Social Responsibility (CSR) on Company Performance and Company Reputation as a Mediation Variable (Study on Companies in the Sri-Kehati Index Year 2017-2021). Journal of Accounting and Finance Management (JAFM), 4(5), 280–288. https://doi.org/10.38035/jafm.v4i5.274
Riduwan, A., & Andayani, A. (2019). Simulacra dan Retorika Dalam Sustainability Report: Adakah Kontribusi Peran Akuntansi? Jurnal Riset Keuangan Dan Akuntansi, 5(2), 52–80. https://doi.org/10.25134/jrka.v5i2.2007
Rochmani. (2015). Perlindungan Hak Atas Lingkungan Hidup yang Baik dan Sehat di Era Globalisasi. Masalah-Masalah Hukum, 44(1), 18–25. https://doi.org/10.14710/mmh.44.1.2015.18-25
Safitri, L. N., Kemala, I., & Aslati. (2019). Manajemen Krisis Public Relations PT. Indah Kiat Pulp and Paper Tbk (IKPP) Perawang Terhadap Berkembangnya Isu Pencemaran Lingkungan. Jurnal Riset Mahasiswa Dakwah Dan Komunikasi, 1(1), 29–36. https://ejournal.uin-suska.ac.id/index.php/jrmdk/article/view/6890/3926
Safriani, M. N., & Utomo, D. C. (2020). Pengaruh Environmental, Social, Governance (ESG) Disclosure terhadap Kinerja Perusahaan. DIPONEGORO JOURNAL OF ACCOUNTING, 9(3), 1–11. https://ejournal3.undip.ac.id/index.php/accounting/article/view/29093
Sandi, D. A., Soegiarto, D., & Wijayani, D. R. (2021). Pengaruh Tipe Industri, Media Exposure, Profitabilitas dan Stakeholder terhadap Carbon Emission Disclosure (Studi pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia pada Tahun 2013-2017). ACCOUNTING GLOBAL JOURNAL, 5(1), 99–122. https://doi.org/10.24176/agj.v5i1.6159
Sarra, H. D., & Alamsyah Sustari. (2020). Pengaruh Kinerja Lingkungan, Citra Perusahaan dan MediaExposure Terhadap Pengungkapan CSR. Simposium Nasional Multidisiplin (SinaMu), 2, 410–417. https://doi.org/10.31000/sinamu.v2i0.3577
Shimizu, Y., Osaki, S., Hashimoto, T., & Karasawa, K. (2022). Social Acceptance of Smart City Projects: Focus on the Sidewalk Toronto Case. Frontiers in Environmental Science, 10(898922), 1–4. https://doi.org/10.3389/fenvs.2022.898922
Shrives, P. J., & Brennan, N. M. (2017). Explanations for corporate governance non-compliance: A rhetorical analysis. Critical Perspectives on Accounting, 49(C), 31–56. https://doi.org/10.1016/j.cpa.2017.08.003
Solihin, O. (2021). Implementasi Big Data Pada Sosial Media Sebagai Strategi Komunikasi Krisis Pemerintah. Jurnal Common, 5(1), 56–66. https://doi.org/10.34010/common.v5i1.5123
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner, 6(1), 813–827. https://doi.org/10.33395/owner.v6i1.680
Stella, Kharismar, E., & Putri, D. I. (2020). Corporate Social Responsibility Disclosure Pada Perusahaan Terdaftar di Indeks SRI-Kehati. Media Bisnis, 12(2), 107–118. https://doi.org/10.34208/mb.v12i2.915
Sunandes, A. (2020). Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Moderasi Pada Indeks Sri Kehati BEI. Akuntansi: Jurnal Ilmu-Ilmu Ekonomi, 13(1), 90–105. https://doi.org/10.35457/akuntabilitas.v12i1.1131
Sutrisno, I., & Wiendijarti, I. (2014). Kajian Retorika Untuk Pengembangan Pengetahuan dan Ketrampilan Berpidato. Jurnal Ilmu Komunikasi, 12(1), 70–84. https://doi.org/10.31315/jik.v12i1.359
Wagiswari, N. L. S., & Badera, I. D. N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(9), 2312–2325. https://doi.org/10.24843/eja.2021.v31.i09.p13
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Published
2024-09-11
How to Cite
RHIZMA, Putu Ayu Dea; ARDIANA, Putu Agus.
Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114729>. Date accessed: 14 nov. 2024.
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