Myth of Financial Statement in Indonesian College From Barthesian’s Semiology

DOI

10.2991/icebef-18.2019.87How to use a DOI?

Keywords

financial statement; semiotics; Roland Barthes; myth

Abstract

This research was aimed at identifying connotative meanings and myths of college financial statement in Indonesia. Data of the research were two college financial statements and notes to financial statements of state colleges in the form of public service agencies. A content analysis based on Roland Barthes’s semiotics was performed toward the data. Research findings reveal that the connotative meanings of the financial statements are going concern and good governance images. In addition, the myths of the financial statements are hyper-reality, existence, legitimacy, and survival. The myths of organizing public service agencies are global governance, free markets, autonomy, and semi-public goods.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sri Pujiningsih
AU  - Sawitri Dwi Prastiti
AU  - Ika Putri Larasati
PY  - 2019/05
DA  - 2019/05
TI  - Myth of Financial Statement in Indonesian College From Barthesian’s Semiology
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 393
EP  - 398
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.87
DO  - 10.2991/icebef-18.2019.87
ID  - Pujiningsih2019/05
ER  -