ANALISIS PENERAPAN RETORIKA VISUAL PADA LAPORAN KEBERLANJUTAN

PEBRIYANDI, REZA (2020) ANALISIS PENERAPAN RETORIKA VISUAL PADA LAPORAN KEBERLANJUTAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

REZA PEBRIYANDI. Analysis of Visual Rhetoric Implementation on Sustainability Reports. Faculty of Economics. State University of Jakarta, 2020. Advisor: (1) Dr. Choirul Anwar, SE., MBA., MAFIS., MCIS., Ak., CA, CPA, CSRS, CSRA; (2) Indah Muliasari, SE.Akt, M.Ak. This research was conduct to obtain the differences of Visual Rhetoric Implementation in the aspects of colors, graphs and photos on Sustainability Report between more sustainable and less sustainable companies. This study uses secondary data with a sample of companies that listed on Index LQ45 for period August 2018 until January 2019.The sampling technique uses purposive sampling on obtained 32 sample. Hypothesis testing uses significant level of 5%. The results shows that, there is a significant differences in the use of colors between more sustainable and less sustainable companies, there is no significant differences in the use of graphs between more sustainable and less sustainable companies, and there is no significant differences in the use of photos between more sustainable and less sustainable companies. So, that further research can be done by adding other stock index, adding observation period, adding other variabels such as the size of photos and graphs, also test the effect using finance ratio or other finance variabels. The implications in this research require the users to realize the existence of rhetoric, require the companies to publish Sustainability Report, and require using Visual Rhetoric with the aim of conveying information that is easier to understand, not to bias the users of the report. Keywords: Visual Rhetoric, Colors, Graphs, Photos, Sustainability Report, LQ45

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Dr. Choirul Anwar, S.E., MBA., MAFIS., MCIS., Ak., CA, CPA, CSRS, CSRA Pembimbing II: Indah Muliasari, S.E., Akt, M.Ak.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 30 Sep 2020 04:35
Last Modified: 30 Sep 2020 04:35
URI: http://repository.fe.unj.ac.id/id/eprint/9266

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