PENDEKATAN ANALISIS SEMIOTIK PADA PENERAPAN ELEMEN INTEGRATED REPORTING DALAM ANNUAL REPORT PERBANKAN DI INDEKS LQ-45

WINDA, WINDA and Dewi, Kencana and Wahyudi, Tertiarto (2018) PENDEKATAN ANALISIS SEMIOTIK PADA PENERAPAN ELEMEN INTEGRATED REPORTING DALAM ANNUAL REPORT PERBANKAN DI INDEKS LQ-45. Undergraduate thesis, Sriwijaya University.

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Abstract

The more complex the need/or infomiation becomes the trigger for the development of financial statements that not only provide quantitative information but also provide qualitative information to support information to be more accurate and bring the infonnation needed by all interested parties. Since quantitative reports only can not provide information for decision-making, some organizations seek lo create a framework for an integrated repurt {hat can link f,nandal ancl non-financial information. This franu:work is called integrated reporting. This research is a qualitalive research that aims to know, analize and ask questions about how banking companies contained in the LQ-45 index in 2016 reveal the elements in the integrated reporting in the annual report. Analvtical techniques used are semiotic analysis and hermeulic interpretation of narrative le.xi, images, and graphs contained in the annual report of the five companies that became the object of research. The results of lhis study show that companies in Indonesia, especially banking companies in the index LQ--15 in 2016, namely BCA, BNI, BR!, BTN and Mandiri have not adopted the overall eighi elements of inleKrated report mg Nevertheless, each company has gradually implemented an integrated reporting element in the company's annual report. As lime goes by if banking companies remain consistent in adopting the elements of integrated reporting in the future, ii can he assured that hanJanK compames m Indonesia will be ready to welcome Integrated Reporting into one of the compulsory reports of the company.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Integrated Reporting, annual report, semiotic
Subjects:	H Social Sciences > HF Commerce > HF5717-5734.7 Business communication Including business report writing, business correspondence H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	27 Sep 2019 08:47
Last Modified:	27 Sep 2019 08:47
URI:	http://repository.unsri.ac.id/id/eprint/9296

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