VISUAL CONTENT ANALYSIS ATAS PENGGAMBARAN ELIT BISNIS DALAM LAPORAN TAHUNAN (Studi Kasus pada Laporan Tahunan PT Telkom Indonesia Tbk Tahun 2013-2015)

Beni Gustia - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This research is a descriptive study qualitative approach case study in annual report of the company in Indonesia. The purpose of this study is to understand and analyze the practice of depiction of intellectual capital owned business elite through the image photography which often overlooked in annual report.

This research also aims as the rhetoric of depiction of elite business in the annual report. This research is replication of Jane Davison’s research in 2010 by analyzing the intellectual capital owned photos business elite using four sets of rhetorical codes: physical, clothing, spatial and interpersonal. The data in this research was obtained from annual reports Telkom Indonesia during 2013-2015. The results of this research is a rhetoric change the view of the user and annual report maker in the present disclosure of intellectual capital with photos using image photography business elite in annual report.

Keywords:  Intellectual  Capital,  Picture,  Business  Elite,  Physical,  clothing, spatial, interpersonal


 


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