ATRIBUSI KINERJA OLEH MANAJEMEN DALAM INDUSTRI YANG DIREGULASI: PENGUJIAN EMPIRIS TEORI ATRIBUSI DALAM LAPORAN TAHUNAN INDUSTRI PERBANKAN DI INDONESIA
ABSTRACT: Previous research
about causal attribution in the annual report found that management has
tendencies to do self-serving attribution. There are two explanations for these
phenomena. The first is that these phenomena occur because of impression management
and the second is that these happen because of cognitive bias. Clapham and
Schwenk (1991) investigated self-serving attribution phenomena in regulated
industries and found that self-serving attributions occur because of cognitive bias,
which support the latter explanation. These finding may occur because
researcher used industries that do not have tight regulations. These contexts
may not be strong enough to cause a different pattern of attribution. I
replicate that research by using a sample of Indonesian banking firms which has
a tighter regulation. The evidence shows that Indonesian banking industries
have a different pattern of performance attribution. Therefore, this research result
supports that self-serving attribution is expressed for management impression.
Keywords: performance
attribution, impression management, cognitive bias, Indonesian banking
Penulis: Bambang Suripto
Kode Jurnal: jpmanajemendd070021
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