VERACITY DALAM PELAPORAN NONKEUANGAN PROYEK KOMUNITAS

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 provid...

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Bibliographic Details
Published in:	Jurnal akuntansi multiparadigma Vol. 11; no. 3; pp. 634 - 652
Main Authors:	Heniwati, Elok, Noviarty, Helisa, Rusliyawati, Rusliyawati
Format:	Journal Article
Language:	English
Published:	University of Brawijaya 31-12-2020
Subjects:	akurasi pelaporan informasi akuntansi informasi nonkeuangan status ontologi
Online Access:	Get full text
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Summary:	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.
ISSN:	2089-5879 2086-7603 2089-5879
DOI:	10.21776/ub.jamal.2020.11.3.36