VISUAL CONTENT ANALYSIS ATAS PENGGAMBARAN ELIT BISNIS DALAM LAPORAN TAHUNAN (Studi Kasus pada Laporan Tahunan PT Bank Mandiri Tbk Tahun 2013-2014)

Muhammad Sandio - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study was to analyze how the management of the company described the business elite and know the messages conveyed through the depiction of the business elite in the annual report of PT Bank Mandiri Tbk 2013-2014. This research uses descriptive method interpretative case study on the annual report of PT Bank Mandiri Tbk 2013-2014. This study is a replication of the study Davison in 2010 by analyzing the intellectual capital owned business elite using four sets of rhetorical code: physical, clothing, spatial, and interpersonal. The results showed that there are 12 photo business elite found in the annual report of PT Bank Mandiri Tbk 2013-2014, the total percentage in 2013 and 2014, ie by 79% and 81%. The message conveyed through disclosure photo business elite about intellectual capital can be seen from the physical codes, clothing, interpersonal and spatial.

 

Keywords : intellectual capital, the physical codes, clothing code, interpersonal code and spatial code.


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