ANALISIS PENGGAMBARAN ELITE BISNIS DALAM LAPORAN TAHUNAN “PT BANK CENTRAL ASIA TBK” TAHUN 2013-2014 (Studi Kasus pada Laporan Tahunan PT Bank Central Asia Tbk Di Indonesia)

Desri Elvita - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study is 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 Central Asia Tbk 2013-2014. This research uses descriptive method in analyzing the annual report of PT Bank Central Asia Tbk 2013-2014. This study is a replication of Davison (2010) by analyzing the intellectual capital, with the focus of business elite, using four sets of rhetorical code: physical, clothing, spatial, and interpersonal. The results show that there are 29 photos of business elite found in the annual report of PT Bank Central Asia Tbk 2013-2014, the total percentage in 2013 and 2014, is 86% and 85%, the respectively 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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