Impression Management in Indonesia: Critical Analysis and Areas for Future Research
Abstract
Keywords
Full Text:
PDFReferences
Ainun, M. B. (2020). Pengaruh Tenure CEO terhadap keterbacaan narasi pengungkapan. Jurnal Ekonomi Bisnis Dan Kewirausahaan (JEBIK), 9(1), 71–83.
Amri, M. C., & Aryani, Y. A. (2021). Empirical Evidence of Financial Distress in Indonesia. Assets: Jurnal Akuntansi Dan Pendidikan, 10(2), 165. https://doi.org/10.25273/jap.v10i2.8982
Ayuningtyas, E. S., & Harymawan, I. (2021). Negative Tone and Readability in Management Discussion and Analysis Reports: Impact on The Cost of Debt. Jurnal Manajemen Teori Dan Terapan| Journal of Theory and Applied Management, 14(2), 129. https://doi.org/10.20473/jmtt.v14i2.26681
Beretta, V., Demartini, C., & Trucco, S. (2019). Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting? Journal of Intellectual Capital, 20(1), 100–124. https://doi.org/10.1108/JIC-02-2018-0049
Cardina, Y., Kristiani, & Bayu, K. (2022). Qualitative Survey of Academic Dishonesty on Higher Education: Identify the Factors and Solutions. Journal of Positive School Psychology, 6(3), 8705–8719. https://journalppw.com/index.php/jpsp/article/view/5181/3386
Casonato, F., Farneti, F., & Dumay, J. (2019). Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions. Journal of Intellectual Capital, 20(1), 144–164. https://doi.org/10.1108/JIC-08-2018-0132
Chong, S., Momin, M., & Narayan, A. (2022). A research framework to analyse visual persuasion of photographs in sustainability reports. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-01-2022-1565
Chong, S., Narayan, A. K., & Ali, I. (2019). Photographs depicting CSR: captured reality or creative illusion? Pacific Accounting Review, 31(3), 313–335. https://doi.org/10.1108/PAR-10-2017-0086
Corazza, L., Truant, E., Scagnelli, S. D., & Mio, C. (2020). Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration. Accounting, Auditing and Accountability Journal, 33(8), 1909–1941. https://doi.org/10.1108/AAAJ-05-2018-3488
Dalwai, T., Mohammadi, S. S., Chugh, G., & Salehi, M. (2021). Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-08-2020-0965
Dechow, P. M., Sloan, R. G., & Sweeney, A. p. (1995). Detecting Earning Management. The Accounting Review, 70(2), 193–225. https://doi.org/10.5694/j.1326-5377.1952.tb109167.x
Dewi, M., Agustia, D., & Ardianto, A. (2019). Integrated Reporting Dan Keputusan Investasi: Prinsip Konektivitas Dan Time Horizon Investasi. EKUITAS: Jurnal Ekonomi Dan Keuangan, 3(2), 244–259. https://doi.org/10.24034/j25485024.y2019.v3.i2.4157
Ernawati, D., & Aryani, Y. A. (2019). Empirical evidence of IFRS studies in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 23(2), 65–77. https://doi.org/10.20885/jaai.vol23.iss2.art1
Fanani, Z., & Merbaka, Z. R. (2020). The Effect of Managerial Ability and Tone of Earnings Announcements towards Market Reactions. Jurnal Akuntansi Dan Keuangan, 22(1), 10–17. https://doi.org/10.9744/jak.22.1.10-17
García-Sánchez, I. M., Amor-Esteban, V., & García-Sánchez, A. (2021). Different leaders in a COVID-19 scenario: CEO altruism and generous discourse. Sustainability (Switzerland), 13(7), 1–19. https://doi.org/10.3390/su13073841
García-Sánchez, I. M., & Araújo-Bernardo, C. A. (2020). What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement. Corporate Social Responsibility and Environmental Management, 27(2), 1117–1142. https://doi.org/10.1002/csr.1869
García-Sánchez, I. M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression management in sustainability reporting. International Business Review, 28(2), 359–374. https://doi.org/10.1016/j.ibusrev.2018.10.007
Goffman, E. (1956). The Presentation of Self in Everyday Life. American Sociological Review, 21(5), 631. https://doi.org/10.2307/2089106
Gu, S., & Dodoo, R. N. A. (2020). Firm performance and annual report readability. Journal of Economics, Business, & Accountancy Ventura, 22(3), 444–454. https://doi.org/10.14414/jebav.v22i3.2097
Harymawan, I., & Roiston, T. A. (2022). Political Connection and The Readability of The MD&A Disclosure. AKRUAL: Jurnal Akuntansi, 14(1), 30–46. https://doi.org/10.26740/jaj.v14n1.p30-46
Hesford, J. W., Lee, S. H. (Sam), Van der Stede, W. A., & Young, S. M. (2006). Management Accounting: A Bibliographic Study. Handbooks of Management Accounting Research, 1, 3–26. https://doi.org/10.1016/S1751-3243(06)01001-7
Hidayatullah, I., & Setyaningrum, D. (2019). The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies. Jurnal Akuntansi Dan Keuangan, 21(2), 49–57. https://doi.org/10.9744/jak.21.2.49-57
Irafahmi, D. T. (2019). Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review. Jabe (Journal of Accounting and Business Education), 4(1), 11. https://doi.org/10.26675/jabe.v4i1.9114
Jensen, M. C., & Meckling, W. H. (1976). Theory of firms: Managerial Behaviour, Agency Cost, and Ownership Structure. Journal of Financial and Economics, 3(4), 305–360.
Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193. https://doi.org/10.2307/2491047
Juliani, M., & Evani, S. (2022). Pengaruh Modal Intelektual, Rasio Utang, Ukuran Perusahaan dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan. Jurnal Akuntansi, 14(2), 275–288.
Kotler, P., & Amstrong, N. (2012). Principles of marketing (14th ed.). Prentice Hall.
Leary, M. R. (2001). Impression Management, Psychology of. In International Encyclopedia of the Social & Behavioral Sciences.
Leary, M. R., & Kowalski, R. M. (1990). Impression Management: A Literature Review and Two-Component Model. Psychological Bulletin, 107(1), 34–47. https://doi.org/10.1037/0033-2909.107.1.34
Lehavy, R., Li, F., & Merkley, K. (2011). The effect of annual report readability on analyst following and the properties of their earnings forecasts. Accounting Review, 86(3), 1087–1115. https://doi.org/10.2308/accr.00000043
Luft, J., & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169–249. https://doi.org/10.1016/S0361-3682(02)00026-0
Luo, X., Zhang, Q., & Zhang, S. (2021). External financing demands, media attention and the impression management of carbon information disclosure. Carbon Management, 12(3), 235–247. https://doi.org/10.1080/17583004.2021.1899755
Luo, X., Zhang, R., & Liu, W. (2022). Environmental legitimacy pressure, political connection and impression management of carbon information disclosure. Carbon Management, 13(1), 90–104. https://doi.org/10.1080/17583004.2021.2022537
Mastanora, R. (2019). Manajemen Impresi dalam Membangun Reputasi Kantor Pertahanan Kabupaten Bengkulu Utara. Al Qolam: Jurnal Dakwah Dan Pemberdayaan Masyarakat, 3(1).
Meutia, I., & Putra, B. C. (2017). Narrative Accounting Practices in Indonesia Companies. Binus Business Review, 8(1), 77. https://doi.org/10.21512/bbr.v8i1.1944
Miller, B. P. (2010). The effects of reporting complexity on small and large investor trading. Accounting Review, 85(6), 2107–2143. https://doi.org/10.2308/accr.00000001
Moreno, A., Jones, M. J., & Quinn, M. (2019). A longitudinal study of the textual characteristics in the chairman’s statements of Guinness: An impression management perspective. Accounting, Auditing and Accountability Journal, 32(6), 1714–1741. https://doi.org/10.1108/AAAJ-01-2018-3308
Nahusona, A. K. D., & Andadari, R. K. (2018). Pembaharuan status, pencitraan personal, kepercayaan dan keputusan pembelian daring. Jurnal Ekonomi Dan Bisnis, 21(2), 267–288.
Nicolò, G., Ricciardelli, A., Raimo, N., & Vitolla, F. (2022). Visual disclosure through integrated reporting. Management Decision, 60(4), 976–994. https://doi.org/10.1108/MD-01-2021-0034
Nik Ahmad, N. N., & Hossain, D. M. (2019). Exploring the meaning of climate change discourses: an impression management exercise? Accounting Research Journal, 32(2), 113–128. https://doi.org/10.1108/ARJ-07-2016-0085
Nursulistyo, E. D., Aryani, Y. A., & Bandi, B. (2023). The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review. Jurnal Dinamika Akuntansi Dan Bisnis, 10(1), 1–18. https://jurnal.unsyiah.ac.id/JDAB/article/view/27974
Priatnasari, Y., Hetika, & Widianto, A. (2020). Pengungkapan Risiko Pada Perusahaan Milik Negara ( State Owned Enterprise ). Journal Of Public And Business Accounting, 1(3613), 24–32.
Primadini, D. V., & Syaebani, M. I. (2017). Factors Affecting Employee’s Awareness of Their Impact on Corporate Reputation. Jurnal Ekonomi Dan Bisnis, 20(2), 215. https://doi.org/10.24914/jeb.v20i2.609
PT Sekar Laut. (2021). Annual Report PT Sekar Laut Tbk.
Rahman, A., & Edt, R. W. (2020). Strategi Bisnis, Manajemen Laba, dan Keterbacaan Informasi Naratif Laporan Tahunan. Jurnal Akuntansi Dan Bisnis, 20(1), 57–70.
Rahman, A., & Nadhirin, A. (2022). The Effects of Annual Report Readability on the Audit Fees. Assets: Jurnal Akuntansi Dan Pendidikan, 11(2), 88–96. https://doi.org/10.25273/jap.v11i2.10335
Rahmawati, I., & Suryani, A. W. (2021). An Exploration of Indonesian Accounting Education Practices. Jabe (Journal of Accounting and Business Education), 6(1), 32. https://doi.org/10.26675/jabe.v6i1.19422
Rennekamp, K. (2012). Processing Fluency and Investors’ Reactions to Disclosure Readability. Journal of Accounting Research, 50(5), 1319–1354. https://doi.org/10.1111/j.1475-679X.2012.00460.x
Riduwan, A. (2017). Realitas Dalam Cermin Retak: Laba Akuntansi Dalam Bingkai Penafsiran Praktisi Bisnis Non-Akuntan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(2), 125. https://doi.org/10.24034/j25485024.y2012.v16.i2.2302
Riduwan, A., & Andayani, A. (2019). Prinsip “Jancukan” Dalam Akuntansi Dan Pelaporan Keuangan. Jurnal Akuntansi Multiparadigma, 10(2), 379–398. https://doi.org/10.18202/jamal.2019.08.10022
Roiston, T. A., & Harymawan, I. (2022). CEO Duality, Ownership, and Readability of Financial Statement Footnotes: Some Evidence from Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 9(2), 149–168. https://doi.org/10.24815/jdab.v9i2.25569
Salvi, A., Vitolla, F., Raimo, N., Rubino, M., & Petruzzella, F. (2020). Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context. Journal of Intellectual Capital, 21(6), 985–1007. https://doi.org/10.1108/JIC-12-2019-0283
Soesanto, S., & Wijaya, H. (2022). The Effect of Readability of Annual Reports and Value Relevance of Financial Information on Agency Costs with Analyst Coverage as Moderating Variable. Jurnal Akuntansi Dan Keuangan, 24(1), 46–56. https://doi.org/10.9744/jak.24.1.46-56
Suartana, I. W., & Suhendro, S. (2007). Model Belief-Adjustment dan Persepsi Investor Eksperimentasi Rangkaian Informasi Pendek Sederhana dan Respon Simultan. Jurnal Ilmiah Akuntansi Dan Bisnis, 2(2), 1–19.
Subramanian, R., Insley, R. G., & Blackwell, R. D. (1993). Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations. Journal of Business Communication, 30(1), 49–61. https://doi.org/10.1177/002194369303000103
Suripto, B. (2013). Manajemen Laba Dan Manajemen Impresi Dalam Laporan Tahunan: Penelitian Strategi Pengungkapan Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 10(1), 40–59. https://doi.org/10.21002/jaki.2013.03
Suripto, B. (2014). Determinan Pengungkapan Informasi Atribusi Dan Dampaknya Terhadap Persistensi Laba. Jurnal Akuntansi Dan Keuangan Indonesia, 11(1), 78–98. https://doi.org/10.21002/jaki.2014.05
Tjandrasa, B. B. (2018). The influence of secure image, rate and charges, and variation of product towards customer interest in selecting certain banks and the role in net-interest margin in Indonesia. Journal of Economics, Business & Accountancy Ventura, 21(2), 187–198. https://doi.org/10.14414/jebav.v21i2.1441
Usman, B. (2020). CSR Reports, CSR Disclosure Quality, and Corporate Reputations: A Systematic Literature Review. In Indonesian Journal of Sustainability Accounting and Management (Vol. 4, Issue 1, p. 28). https://doi.org/10.28992/ijsam.v4i1.166
Usmani, M., Davison, J., & Napier, C. J. (2020). The production of stand-alone sustainability reports: visual impression management, legitimacy and “functional stupidity.” Accounting Forum, 44(4), 315–343. https://doi.org/10.1080/01559982.2020.1782566
Wicaksono, A. P., Amelia, R. W., Zulvina, D., & Rachmadani, W. S. (2021). Membangun Citra Positif Perusahaan Melalui Pengungkapan Lingkungan. Jurnal Akuntansi Multiparadigma, 12(1), 27–45. https://doi.org/10.21776/ub.jamal.2021.12.1.02
Widiatmoko, J., Indarti, M. G. K., & Pamungkas, I. D. (2020). Corporate governance on intellectual capital disclosure and market capitalization. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1750332
Yan, B., Aerts, W., & Thewissen, J. (2019). The informativeness of impression management − financial analysts and rhetorical style of CEO letters. Pacific Accounting Review, 31(3), 462–496. https://doi.org/10.1108/PAR-09-2017-0063
Zain, A. (2015). Manajemen Laba dalam Praktik Manajemen Impresi pada Perusahaan BUMN yang Terdaftar di BEI Periode 2012-2014. AKRUAL: Jurnal Akuntansi, 6(2), 115–126.
DOI: http://dx.doi.org/10.26675/jabe.v8i1.38705
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Arif Santoso, Y. Anni Aryani, Doddy Setiawan
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This Journal Indexed by:
![Creative Commons License](https://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.