Penelitian ini bertujuan (a) memahami penafsiran laba akuntansi oleh akuntan dan non-akuntan; serta (b)melakukan pencarian makna (semiotika) secara dekonstruktif atas teks yang berkaitan dengan penafsiranlaba akuntansi oleh para informan. Penelitian dilakukan berdasarkan pendekatan kritikal-posmodernberbasis filsafat Jacques Derrida. Dengan berbasis pada filsafat Jacques Derrida, kajian semiotikadekonstruktif mengungkap realitas bahwa (a) laba akuntansi adalah jejak, balk jejak sebagai "sejarahteks" maupun jejak sebagai pengalaman dan kepentingan penafsir; (b) tidak ada realitas di luar teks labaakuntansi karena makna laba akuntansi bersifat intertekstual, labq akuntansi hanya hasil dart simulasi,dan makna laba akuntansi tidak melampaui kepentingan dan pengalaman penafsir; (c) laba akuntansiadalah metafisika kehadiran, dalam arti ada dan hadir melalui proses mengada, representasi dart realitasyang ada dart adaan-adaan, sehingga laba akuntansi adalah ilusi yang bermuara pada reifikast; (d)laba akuntansi adalah produk logosentrisme, yaitu logika atau rasio sebagai pusat kebenaran, sehinggaidealisme akuntansi dalam penetapan laba lebih mengemuka daripada pragmatisme.

---

Abstract
The main aims of the research are (a) to understand the interpretation of accounting earnings by accountantsand non-accountants,· and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of qccounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside thetext of accounting earnings because the meanings of accounting earnings are jntertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and "presence" through the process called "becoming", representation of "the being of beings" realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism.