POLA ATRIBUSI PERUSAHAAN GO PUBLIC DI INDONESIA
ABSTRACT: Narrative accounting
is part of annual report that proved widely read and influence decisions by
share-holders. Report to the shareholders has the potential to be manipulated
to manage the impression, one way to do self-serving bias. Board of
Commissioners report and Board of Directors report from 158 of annual reports
in 2007 analyzed the number of attribution using content analysis. Internal and
external attribution tested to prove the existence of self-serving attribution.
The number of attribution tested to prove the function of the independent
auditor in the press bias. The results showed that self-serving remarks came in
a speech board of commissioners and board of directors. Attribution patterns
tend to be used to manage impressions. In addition the use of independent
auditors that are affiliated big 4 proved to be ineffective pressing the number
of bias in the report to shareholders.
Keywords: attribution,
self-serving, letter to stakeholder
Penulis: Ika Hestu Prasasti
Kode Jurnal: jpmanajemendd100145
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