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Gleen Andrenossa
Fakultas Ekonomi, Magister Akuntansi, Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

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HUBUNGAN PENGUNGKAPAN INFORMASI GRAFIK KEY FINANCIAL VARIABLE DENGAN PERUBAHAN KINERJA DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BEI Gleen Andrenossa; I Made Sukartha
Buletin Studi Ekonomi VOL.19.NO.2.AGUSTUS 2014.(PP 119-211)
Publisher : Buletin Studi Ekonomi

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Abstract

The Relation of Financial Information Disclosure in Graph with Changes In Company’sAnnual Reports Listed In Indonesian Stock Exchanges. Graph usage is positively related to the changeof the company’s performance. Companies include graph information in company documents to makegood performance more salient to the user, while companies do not include graph information to concealpoor performance. The use of graphs by management represents part of the impression managementprocess, which concerns the manipulation of the content and presentational formats such as graphs orpictures. The preparers of graphs believe that they can design graphs to manage the viewer’s impressions.The result concluded that Indonesian companies tend to use key financial variable graph when thecompany’s performance has increased and that Indonesian companies that have decreasing trend tendto use favorable distortion that can favor the look of the company. Keywords: company performance, key financial variable graph, impression management 
Co-Authors I Made Sukartha