Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media

Authors

  • Putu Ayu Dea Rhizma Faculty of Economics and Business, Universitas Udayana, Indonesia
  • Putu Agus Ardiana Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Rhetorical Response, Media Exposure, SRI-Kehati Index

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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Published

03-08-2026

Issue

Section

Articles

How to Cite

Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media. (2026). E-Jurnal Akuntansi, 34(8). https://doi.org/10.24843/