Research In Management and Accounting (RIMA)
Vol. 9 No. 1 (2026): June

DOWNWARD COMMUNICATION & EQUIVOCALITY REDUCTION IN CORPORATE CORE VALUES ADAPTATION LEVEL

Harris Christanto (Master’s Degree Department of Communication, Faculty of Communication Science, Universitas Mercu Buana, Jakarta, 10340, Indonesia)
Rustono Farady Marta (¹) Communication Science Department, Faculty of Social Science and Political Sciences, Universitas Satya Negara Indonesia, Jakarta, Indonesia ²) Doctoral Degree of Psychology Department, Faculty of Psychology, Atma Jaya Catholic University of Indones)
Changsong Wang (Xiamen University Malaysia, Malaysia)
Mary Rose Montano (Quality Assurance, Planning and Development Office, City college of Calamba, Philippines)
Engliana (Applied English Linguistics Department, Atma Jaya Catholic University of Indonesia, Southern Jakarta 12930, Indonesia)



Article Info

Publish Date
23 Jun 2026

Abstract

Every institution upholds distinctive core values and expects its members to adapt accordingly. PT Kimia Farma (Persero) Tbk, the first pharmaceutical company in Indonesia, introduced a new set of core values, “AKHLAK,” on July 1, 2020. This study aims to provide a descriptive analysis of how downward communication typology and equivocality reduction contribute to employees’ adaptation to these new core values. The introduction of “AKHLAK” presents a valuable opportunity to evaluate the effectiveness of downward communication within the organization. The study employs an explanatory quantitative approach. The survey population consisted of 245 employees, with a sample of 152 participants selected through proportional stratified random sampling. The results indicate that downward communication typology contributes 37.2% to employees’ adaptation to the new core values, while equivocality reduction accounts for 59% of the contribution. When considered simultaneously, the two variables explain 61.9% of the adaptation level. Regarding the adaptation level itself, most employees fall into the early majority category, with an overall adaptation level considered moderate. In conclusion, both downward communication typology and equivocality reduction have significant contributions—both individually and jointly—toward employees’ adaptation to the organization’s new core values. The study recommends that all members of the company continue to strengthen their adaptation capabilities over time to fully align with the core values.

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Journal Info

Abbrev

RIMA

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Management and Accounting (RIMA) Journal, e-ISSN 2723-3804, DOAJ indexed, published by Faculty of Business, Universitas Katolik Widya Mandala Surabaya. Research in Management and Accounting (RIMA) Journal accepts the research, methods, review, data, theory, or case study papers. The ...