Authors:

Gleen Andrenossa, I Made Sukartha

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”

Keywords

company performance, key financial variable graph, impression management

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PDF:

https://jurnal.harianregional.com/bse/full-18805

Published

2016-02-19

How To Cite

ANDRENOSSA, Gleen; SUKARTHA, I Made. HUBUNGAN PENGUNGKAPAN INFORMASI GRAFIK KEY FINANCIAL VARIABLE DENGAN PERUBAHAN KINERJA DALAM LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DI BEI.Buletin Studi Ekonomi, [S.l.], feb. 2016. ISSN 2580-5312. Available at: https://jurnal.harianregional.com/bse/id-18805. Date accessed: 08 Jul. 2024.

Citation Format

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Issue

VOL.19.NO.2.AGUSTUS 2014.(PP 119-211)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License