MODEL BELIEF-ADJUSMENT DAN PERSEPSI INVESTOR: EKSPERIMENTASI RANGKAIAN INFORMASI PENDEK SEDERHANA DAN RESPONS SIMULTAN

  • I WAYAN SUARTANA
  • SARING SUHENDRO

Abstract

The previous research found that there was effect of positive and negativeinformation order of company annual reports. The objective of this research is to examinewhether the order of positive and negative information of a company in the president letterin annual reports can influence the perception of the investor about the company. Thesubjects of this research are the students of Magister of Management Program in one ofState University in Indonesia. The method used is laboratory experiment. The result of thisresearch implies that the ordering of positive and negative information of a company inimpression management of annual reports can influence investor's perception. Positiveinformation presented at the first part will result in positive judgment on the previous andpotential performance compare with receiving negative information on the first part.

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Author Biographies

I WAYAN SUARTANA
Fakultas Ekonomi, Universitas Udayana
SARING SUHENDRO
Fakultas Ekonomi, Universitas Lampung
How to Cite
SUARTANA, I WAYAN; SUHENDRO, SARING. MODEL BELIEF-ADJUSMENT DAN PERSEPSI INVESTOR: EKSPERIMENTASI RANGKAIAN INFORMASI PENDEK SEDERHANA DAN RESPONS SIMULTAN. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 2, n. 2, july 2007. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2573>. Date accessed: 25 oct. 2021.
Section
Articles

Keywords

positive and negative information, belief adjustment model, primary effect, impression management

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