PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP IMPRESSION MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014)
Abstract
This research aimed to provide empirical evidence about the effect of profitability and company size on impression management in companies listed on the Indonesian Stock Exchange in 2014 and comparing the intensity of impression management based on profitability and company size. This research was causative and comparative research. The population in this research are all manufacturing companies listed on the Indonesian Stock Exchange in 2014. The research sample is determined by purposive sampling to obtain a sample of 51 companies. Types of data using secondary data obtained from www.idx.co.id. The sample collection technique is the engineering documentation. Analysis of this research using multiple regression analysis and different test.
The results of this research are as follows. First, profitability has significant positive effect on the number of pages of directors report and the management discussion & analysis at the company's annual report. Second, there are differences in the number of pages of directors report and the management discussion & analysis between company's profit or loss. Third, profitability has significant positive effect on the number of words that refer to the future in the report of the directors and the management discussion & analysis at the company's annual report. Fourth, there are differences in the number of words that refer to the future in the report of the directors and the management discussion & analysis between company's profit or loss. Fifth, the company size has significant positive effect on the number of pages of directors report and the management discussion & analysis at the company's annual report. Sixth, there are differences in the number of pages of directors report and the management discussion & analysis between companies based on mean and median of ln total assets of the company. Seventh, company size has no effect to the number of words that refer to the future in the report of the directors and the management discussion & analysis at the company's annual report. Lastly, there are differences in the number of words that refer to the future in the report of the directors and management discussion & analysis between companies based on mean and median of ln total assets of the company.
Keywords: Impression Management, Profitability, Company Size
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