Analisis manajemen impresi pada pengungkapan forward looking di masa krisis
DOI:
https://doi.org/10.24002/senapas.v3i1.12558Keywords:
forward looking, impression management, performanceAbstract
Penelitian ini bertujuan untuk menganalisis praktik manajemen impresi pada pengungkapan forward looking perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini menggunakan pendekatan kualitatif dan menggunakan sumber data laporan tahunan pada bagian Management Discussion and Analysis. Analisis dilakukan dengan menggunakan perangkat lunak NVivo. Penelitian ini menegaskan bahwa perusahaan dengan pendapatan dan aliran kas operasi positif cenderung mengungkapkan informasi forward looking yang optimis dan lebih aktif dalam memberikan informasi forward looking seperti strategi pertumbuhan dan perkembangan yang akan dijalankan di masa depan. Sementara itu, perusahaan dengan pendapatan dan aliran kas operasi negatif juga mengungkapkan informasi forward looking yang optimis tetapi dengan nada yang lebih hati-hati dan informasi forward looking yang diberikan lebih ke arah penguatan internal perusahaan. Penelitian di masa depan dapat menganalisis apakah pola yang sama akan sama dengan model krisis yang lainnya.
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