NARSISME DALAM PELAPORAN KEUANGAN:ANALISIS SEMIOTIK ATAS LAPORAN KEUANGAN PERUSAHAAN YANG MENGALAMI KERUGIAN

Abstract

This study is a qualitative research with approach of case study at annual report of companies that have experienced losses. The purpose of this study is to answer, understand and analyze why and how financial reporting practice of companies suffering from losses is surrounded by narcissism. In addition, this study was intended to understand and analyze the ways and reasons used by the company in delivering and presenting information that is narrative in the annual report. This study uses a semiotic analyses and narcissism to analyze narrative texts on the companies’ financial statements that had experienced losses. The analyzed data are annual reports of the three companies namely banking, telecommunications service providers and providers of television broadcasting services. Results of this study indicate that three companies (PT. Indosiar, PT. Mobile-8 and PT BII) use language of narcissism in financial reporting by way of designing such a way as narrative text in the annual report. In addition, this study also showed that language of narcissism used by three companies for the reasons of going legitimate through impression management based on certain interests of management.