Impression Management of Companies During Covid-19 Pandemic

Authors

  • Rahmat Febrianto Universitas Andalas Author
  • A.A. Gde Satia Utama Universitas Airlangga Author
  • Erna Widiastuty Universitas Andalas Author

Keywords:

Attribution bias, Covid-19, Impression management, NVivo

Abstract

The purpose of this study is to investigate the impression management behaviour in public companies in Indonesia. This study uses management reports in the company's annual report as data sources to observe impression management behaviour. The analysis is conducted using NVivo software.  Our study confirms that most CEOs blame on factors outside themselves when their companies are hit by Covid-19 triggered crisis. They put the blame on, i.e. Covid-19, industry, and Indonesian. All these three factors equal portion in the annual reports. Our study has some limitations. First, we only analyse a small group of companies in Indonesia. Second, we limit our observation to 2020 when the crisis first hit the world. Because nobody has experienced this before so the wording may be uniform across the companies. Future research can analyse latter years, i.e. when some companies have built their resilience strategies amid the on-going crisis.

Author Biographies

  • A.A. Gde Satia Utama, Universitas Airlangga

    Department of Accounting, Universitas Airlangga

  • Erna Widiastuty, Universitas Andalas

    Departement of Accounting 

    Universitas Andalas

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Published

2024-05-05

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How to Cite

Impression Management of Companies During Covid-19 Pandemic. (2024). Prosiding Simposium Ilmiah Akuntansi, 1(1), 168-183. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/4

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