RETORIKA DALAM PELAPORAN KEUANGAN: ANALISIS NARRATIVE TEXTDALAMANNUAL REPORT PERUSAHAAN YANG MENGALAMI KERUGIAN

This study is a qualitative research with approach of case study at annual report company experiencing loss. Intention of this study is to understand and analyses ways applied by company in presenting information narrative text and reasons of company for provising narrative information when experiencing loss. Ontologically, this study is built on belief that financial reporting is communication media which can be designed as rhetorical story about company performance. The main research question of this study is how dan why company create rhetorical story in annual reports when the company experiences loss. Data used in this study was secondary data collected through documentary approach. Data was five annual reports of companies suffering from losses. Collected data then was analyzed through semiotics based on rhetorical style and audiences. Results of this study indicates that when company to experience loss, management presents information by using narrative text and provide argumentative reasons for such losses. They used narrative text as a rhetorical story so as to build positive image of company performance. So, presentation of narrative text basically is arhetorical story to form positive image that management is still capable of managing the companies. Rhetorical story made to influence stakeholder especially shareholder. Keyword : rhetorics, narrative text, semiotic, hermeneutic